2012 (9) TMI 423

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri K.K. Jaiswal, learned SDR appearing for the Revenue and Shri S.K. Pahwa, learned advocate appearing for the respondents. 2. As per the facts on record the respondents imported sanitary items and filed a bill of entry on 6-11-2001, for c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'s stand that the respondent is an exclusive agent of M/s. Hansgrohe AG, Germany stands rejected by Commissioner (Appeals) on the ground that the same vendor/manufacturer has supplied goods to other importers also like M/s. Kalpataru Homes Ltd., M/s. Kalpataru Powers Transmission Ltd. and Group of Taj Mahal Hotels. He also relied upon a certificate dated 7-2-2006 issued by the manager exports of M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re merely the quotation of the prices has no reflection on the transaction value. In the absence of any other evidence, he accepted the importers' appeals. 5. As against above, the Revenue in their grounds of appeal has contended that at the time of clearance of the goods the importer did not object to the enhancement of the value and cleared the goods on enhanced value without any protest o....