2007 (10) TMI 274

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..... be identical. No reason has also been attributed for rejecting the transaction value declared for the present consignment – revenue’s appeal is liable to be rejected - C/419 & 765/1997 - A/2654-2655/2007-WZB/AHD - Dated:- 8-10-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri D.S. Negi, SDR, for the Appellant. None, for the Respondent. [Order per: M. Veera .....

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..... s not been able to show that the consignments covered by the two imports are identical in nature. Merely because the consignments are come from the same country, it cannot be presumed that the value should be identical. No reason has also been attributed for rejecting the transaction value declared for the present consignment. Therefore, we do not find any infirmity in the reasoning and findings o .....

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