2019 (11) TMI 1437

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2014 - CESTAT ALLAHABAD] . By referring to the Hon ble Supreme Court decision in the case of EICHER TRACTORS LTD. VERSUS COMMISSIONER OF CUSTOMS, MUMBAI [ 2000 (11) TMI 139 - SUPREME COURT] , it was held that as the transaction value was not rejected by the Revenue, the enhancement of the value, in the absence of any other evidences was not justified. Appeal dismissed - decided against Revenue. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he has set aside the enhancement of the value of the imported fabrics done by the lower authorities. Revenue has filed the present appeals, being aggrieved with the said orders of Commissioner (Appeals). 2. At this stage, we note that an earlier appeal of the Revenue filed against one of the same respondent stand disposed of by the Tribunal reported as Commissioner of Customs, Noida Customs Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X