2008 (6) TMI 132

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..... ent. [Order per: Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the impugned order of the Commissioner (Appeals) against setting aside the loading value of the black raisins (without seeds) imported by the respondents herein from the declared value @ US$ 500 per MT to US$ 1100 per MT by application of Rule 7 of Customs Valuation Rules, 1988. 2. We have heard the learned SDR a .....

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..... oth factors were common to imported goods as well as the goods on the basis of which the loading was carried out. In this view of the matter, we are of the view that the setting aside of loading/enhancement of the value of the black raisin (without seeds) has rightly been done by the Commissioner (Appeals) and accordingly uphold the impugned order and reject the appeal. (Pronounced in court)
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