2008 (10) TMI 479

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....vocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against the impugned order whereby the value enhanced by the assessing authority in respect of imported goods was set aside. The contention of the Revenue is that the value was enhanced on the basis of EDI data. The same goods are being imported at the higher valu....

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....lable in the NIDB data. But no specific evidence of contemporaneous imports of parallel parameters such as time of import, country of origin, description of goods and place of import has been produced, based on which transaction value has been rejected and the value of the impugned goods enhanced by 20%. Before us, also Revenue produced communication from Indian Customs, EDI System which shows tha....