2012 (5) TMI 571

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...., DR, for the Appellant. Shri Prem Ranjan Kumar, Advocate, for the Respondent. ORDER The respondent filed two bills of entry during August 2007 at ICD Tughlakabad, Delhi description as may be seen in the table below. Revenue increased the value declared for the goods by the importers. The extent of such loading is also shown in the table below :- Sl. No. Bill of Entry No. Date ....

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....ds", transaction value cannot be accepted for assessment of goods. They also argue that as per Rule 10 of Customs Valuation Rules, manufacturer's price list was called for and no such document was produced by the importer. Therefore, it was proper that value was increased for assessment purpose. Revenue also submits data of contemporaneous import for the period September, 2007 to December, 2007 ....