2017 (4) TMI 377

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...., Advocate, for the Appellant. Shri S.V. Nair, Asstt. Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The fact of the case is that the adjudicating authority has disputed the valuation of the appellant's goods namely Motor Vehicle parts. The adjudicating authority has relied upon the declaration given by the appellant regarding the valuation of the go....

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.... same was flown back to the appellant therefore it is irrelevant for the purpose of valuation of appellant's goods. 3. Shri S.V. Nair, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He strongly submits that appellant had submitted the price declaration according to which value of sale promotion was not declared. Therefore, low....

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....ich is price structure for distributors and element of sale promotion was shown. The lower authority carefully erred by including the said sale promotion in the sale price of the appellant, for the reason that this element is related to the distributors sales price to whom the goods were sold on principal to principal basis to the appellant by the distributors. Regarding the sale price there is no....