2020 (11) TMI 164

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... time was at much higher side - HELD THAT:- The learned Commissioner (Appeals) has recorded the findings that price taken for comparison from e-commerce sites cannot be considered as contemporaneous value of goods to reject the transaction value and has also relied upon various authoritative judgments pronounced by the Hon ble Supreme Court, wherein it has been held that in absence of any of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... STAVA, MEMBER (TECHNICAL) Shri K.K. Srivastava, Additional Commissioner, Authorised Representative, for the Appellant Shri Prakash Shah, Advocate, for the Respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. Feeling aggrieved with the impugned order dated 29.11.2019 passed by the learned Commissioner of Customs (Appeals), Mum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the prevalent price of same model of watches sold in ecommerce sites by different sellers at the relevant point of time was at much higher side. On careful examination of the impugned order and the documents available in the case file, we find that the learned Commissioner (Appeals) has recorded the findings that price taken for comparison from e-commerce sites cannot be considered as contemporane .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X