2008 (10) TMI 479

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....er : 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 value, therefore, value was rightly enhanced. ....

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....ce 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 that the value of item in question is not availab....