2009 (3) TMI 92

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..... table during the relevant period - Whether the Department was right in invoking Rule 10A of CVR – this question is also answered in favour of the assessee because there is no material on record (except the information from the website) to enhance the value - 3471 of 2005 with 5393 of 2007 - - - Dated:- 3-3-2009 - S.H. Kapadia and H.L. Dattu, JJ. S/Shri K. Radhakrishnan and V. Shekhar, Sr. A .....

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..... Pvt. Ltd. Ors. v. Commissioner of Customs, Cochin-9 in favour of the importer. Accordingly, we hold that the subject goods were freely importable during the relevant period. 3. Accordingly, we answer the first question in favour of the assessee and against the Department. Our findings on question No. (b): 4. The goods were examined in the first instance in the presence of the Charte .....

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