Commissioner's 2% Loading on CIF Value Overturned Due to Lack of Evidence in High Seas Sale Case.

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....Valuation - loading of value at the rate of 2% on the CIF value to arrive at the assessable value of imported goods purchase by the appellant on High Seas Sale basis from their group company - Commissioner (Appeals) has loaded 2% only on the basis of his opinion and not on any evidence - Demand set aside - AT....