2018 (2) TMI 1268

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....r the Respondent. ORDER [Per: M.V. Ravindran] This appeal is filed by the Revenue against order-in-appeal No.44/2008 (H-II) cus dated 29.08.2008. 2. Heard both sides and perused the records. On perusal of records it transpires that the issue is regarding enhancement of value of imported goods i.e. PVC Flex Sheet Rolls. The respondent had imported the goods and filed bill of entry and declared ....

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....annexed with the memorandum of appeal it was mentioned that no copy of bill of entry is enclosed along with appeal memoranda. 4. The appellate authority in the impugned order in paragraph No 5 has recorded the following: "As seen from the facts of the case, the lower authority has rejected the transaction value without any valid grounds. While he has sought to enhance the value on the basis of t....

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....08 (226) E.L.T. 270 (Tri. - Bang.)] where it was held that:- "Valuation (Customs) - Transaction value - Enhancement of declared value - Price declared by importer based on invoice - No material evidence to show that invoice is face or amount not been sent through proper banking channels - Circumstances enumerated in Rule 4(2) of Customs (Valuation) Rules, 1988 not mentioned in impugned orders - ....

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....ed finding of the 1st Appellate Authority we find that the appeal filed by the Revenue is not controverting the said findings even before the Tribunal in the absence of any contrary evidence to the finding recorded by the First Appellate authority, we find that the Revenue's appeal is devoid of merits. 5. At the same time, respondent has filed cross-objections which are actually in support of....