2008 (3) TMI 605

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....ent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in the present appeal is the valuation of the goods imported by the respondent. The Commissioner (Appeals) has set aside the order passed by the lower authority, enhancing the value on the basis of contemporaneous import. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals)'s order....

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....ntested that the country of origin was different, but has simply stated that country of origin in the contemporaneous invoice was neighbouring country and the Revenue has a reasonable belief that the price declared by the respondent was much low. We do not agree with the above contention of the Revenue. The price of the goods is not depending upon the distance between the two countries of origin, ....