2010 (4) TMI 360

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...., B.K. Prasad and Mrs. Anil Katiyar, Advocates, for the Appellant. Ms. Manjula Gupta, Advocate, for the Respondent. [Order]. - In this appeal under Section 130-E of the Customs Act, 1962 (for short, "the Act"), the following question of law has been framed by the Revenue for adjudication : "Whether to accept the Transaction value as declared by the importer or the price of imported goods ....

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....uty amounting to Rs. 90,248/- and 1,94,035/- respectively was demanded from the assessee on the said two Bills of Entry. The additional demand having been confirmed by the Deputy Commissioner of Customs, the assessee preferred appeal to the Commissioner (Appeals) but without any success. 4. Aggrieved, the assessee carried the matter in further appeal to the Customs, Excise and Gold (Control) Ap....

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.... Bulletin without any corroborative evidence of imports at or near that price which is not permissible under law. We, therefore, set aside the impugned order and allowed the appeal." 5. Not being satisfied with the said order, the revenue is before us in this appeal. 6. We have heard Mr. Biswajit Bhattacharya, learned Additional Solicitor General on behalf of the revenue. The assessee remain....