2005 (12) TMI 511

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.... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal, in this case, against the order of the Commissioner of Customs (Appeals), who has not upheld the transaction value and rejected the enhancement of the same. 2. (a) The original authority has rejected the transaction value for import in June 1997 and loaded the same by comparing the values of the similar goods ....