Revenue Fails to Justify Increased Assessable Value; Appellant's Invoice Accepted as Valid Evidence for Transaction Value.

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....Valuation - Undervaluation of goods - The appellant having produced the invoice, in support of its declared value, has done his part of the duty. If the Revenue is not happy with the said declared transaction value, it is they who have to produce the evidence. There being none in the present case, we find no reasons to enhance the assessable value. - AT....