2018 (2) TMI 1268

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....ppellant. Mr. B.V. Kumar, Adv - for 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 th....

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....er the said copy of the bill of entry has been 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 h....

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....NUFACTURING Vs COMMR. OF CUS. & C. EX. (A), HYDERABAD [2008 (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 Cus....

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....988 Rule 4 of Customs (Valuation) Rules, 2007." As against the above reproduced finding of the 1^st 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 th....