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TMI Blog2020 (3) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... he price declared in the Bills of Entry, Order-in-Original was, therefore, clearly erroneous. Inasmuch as, the Appellate Authority has relied upon the Hon ble Supreme Court s decision in the case of M/s Sanjivini Non-Ferrous Trading Pvt. Ltd. and the revenue in their memo of appeal have not given any valid reason to deviable from the said decision, we find no justifiable reasons to interfere in the impugned order - appeal dismissed - decided against Revenue. - Customs Stay Application No.70237 of 2019 In Customs Appeal No.70373 of 2019-[DB] - FINAL ORDER NO-70164/2020 - Dated:- 4-2-2020 - HON BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Anupam Kumar Tiwari, Authorised Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the adjudicating authority are not sustainable. Regarding rejection of the transaction value of decorative light and adoption of a higher value for the purpose of assessment of duty, I find that the same has been done by referring to some alert of DRI. In view of the unambiguous wordings of Section 14 of the Act, which is wrongly reproduced both in the show cause notice as well as in the impugned order, the transaction value shall be the value for the purpose of assessment of duty. There is nothing to infer whether any investigations were carried out to establish that the transaction value as declared in the bill of entry was not the price actually paid or payable. The rejection of the transaction value and enhancement of the value was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establish that the price was not the sole consideration and to give the reasons supported by material on the basis of which he arrives at his own assessing value. As mentioned above, the adjudicating authority has not undertaken any such exercise before rejecting the transaction value. There is nothing to infer that the transaction value as declared in the bill of entry filed by the appellant was lower than the price actually paid or payable for the goods in question, and if it was so then by what extent and on what basis. Inasmuch as, the Appellate Authority has relied upon the Hon ble Supreme Court s decision in the case of M/s Sanjivini Non-Ferrous Trading Pvt. Ltd. and the revenue in their memo of appeal have not given any valid re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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