Revenue Fails to Justify Ignoring Rules 5 and 6 in Enhancing Goods Value; Lacks Examination of Contemporaneous Imports.

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....Enhancement in value of goods - Revenue has not also explained why Rule 5 and 6 which relate to similar or identical goods should not have been considered when the appellant have given the price of contemporaneous goods - Even if the contemporaneous goods do not indicate the brand, it was duty of Revenue to examine documents relating to contemporaneous imports but it failed to do so - AT....