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<h1>Supreme Court dismissed the appeal in the case. Citation: 2007 (8) TMI 711 - SC.</h1> Supreme Court dismissed the appeal in the case. Citation: 2007 (8) TMI 711 - SC. - 2008 (221) E.L.T. A32 (SC) Valuation - the decision in the case of NEHA INTERCONTINENTAL (P) LTD. Versus COMMISSIONER OF CUSTOMS, GOA [2006 (5) TMI 279 - CESTAT, MUMBAI] contested, where it was held that the evidence on record is not sufficient to discard the transaction value, which is therefore required to be accepted - Held that: - the decision in the above case upheld - appeal dismissed. Supreme Court dismissed the appeal in the case. Citation: 2007 (8) TMI 711 - SC. Judges: Ashok Bhan and V.S. Sirpurkar.