2019 (4) TMI 1865

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..... data - Rule 9 of the Customs Valuation (Determination of Value of imported goods) Rules, 2007 - HELD THAT:- For enhancing the value of the imported goods, Revenue is under an obligation to first reject the transaction value by production of evidences to the contrary. The said issue was considered by the Tribunal in the case of M/S SANJIVANI NON FERROUS TRADING PVT. LTD. VERSUS COMMISSIONER OF CEN .....

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..... e - appeal allowed - decided in favor of appellant.
HON'BLE MR. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Absent On Call, for Appellant Shri Gyanendra Kumar Tripathi And Shri Pawan Kumar Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called neither anybody appeared nor is there any adjournment request. .....

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..... he imported goods, Revenue is under an obligation to first reject the transaction value by production of evidences to the contrary. The said issue was considered by the Tribunal in the case of Sanjivani Non-Ferrous Trading Pvt. Ltd. V/s Commissioner vide Final Order No.70132-70137/2017 dated 17.01.2017 which stands upheld by the Hon'ble Supreme Court when the appeal filed by the Commissioner was r .....

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