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2014 (1) TMI 530

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....3/2003 - Final Order No. A/362/2011-WZB/C-I(CSTB)<br>Customs<br>Shri S.S. Kang and P.R. Chandrasekharan, Members (T) Shri V.K. Singh, SDR, for the Appellant. Shri B. Narayan, Advocate, for the Respo....

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.... trade discount. 4.&emsp;We find that it is a settled proposition of law that the value cannot be enhanced on the basis of the quotation. There is no evidence on record to show that the respondents h....