2015 (12) TMI 721

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....n Kumar, Advocate, for the Appellant. Mrs. Suchitra Sharma, Authorized Representative (Jt. CDR), for the Respondent. ORDER  All the appeals are being disposed by a common order as the issue involved is identical. 2. After hearing both the sides, we find that the appellants imported five consignments of Chinese origin ball bearings of various types and filed different bills of....

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....rs, All India ball bearings, merchant associations, the floor prices were fixed accordingly. Having gone through the impugned orders, we find that the Revenue has solely relied upon the said Circular issued by the Commissioner of Customs. There is no other evidence to reject the transaction value. Only provision for fixing certain assessable value for the purpose of assessment is Section 14(2) of ....