9911796707
TMI Blog2008 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... without logic - Obviously, there was no import of identical goods at higher value – revenue’s appeal against decision of Commissioner (A) accepting the declared value, is dismissed - C/305/2001 - 483/2008 - Dated:- 15-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M.K.A.K. Mohiddin, JDR, for the Appellant. None, for the Respondent. [Order per: P.G. Chack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) of the Customs Valuation Rules had been fulfilled by the importer, the value declared by them was liable to be accepted. The appellate authority also observed that the lower authority had not indicated as to why the declared value was not acceptable to it. In the result, the assessee's appeal stood allowed. Hence the present appeal of the Revenue. 2. Learned JDR reiterates the grounds of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the bill of entry filed by the respondents. Obviously, there was no import of identical goods at higher value from the same supplier after the date of the subject import. We have also perused other grounds of this appeal and we find that, through these grounds, the appellant seeks to canvas a case for sequential application of the Valuation Rules. Conspicuously, the appellant is silent on the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
