2018 (3) TMI 1855

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..... ting the transaction value, it was not fair on the part of the Revenue to enhance the same. The appellate authority also observed that there was not a single contemporaneous evidence of comparable import noticed by the Custom House and as such the value enhancement was unjustified. Admittedly, the quantity imported by the respondent was a bulk quantity and they had entered into a negotiated pri .....

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..... nt imported zinc skimmings at a declared value of US$ 484.20 per MT. The assessing officer enhanced the same to US$ 613.52 per MT. 3. The said assessment order was challenged before the Commissioner (Appeals) who observed that no valid reasons have been given by the assessing officer to enhance the value. He further observed that the appellant had been importing the goods for the last number of .....

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