2018 (3) TMI 1557

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....pondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has rejected the Revenue's appeal, Revenue has filed the present appeal. 2. We have heard Shri M.K. Mall, Asst. Commissioner, Authorised Representative on behalf of Revenue. Nobody appeared for the respondent. 3. As per the facts on record, the respondent filed Bil....

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.... terms of the provisions of rule 7 of the Customs Valuation Rules, 2007. The value was accordingly enhanced by the adjudicating authority. The said order was appealed against by the assessee as also by the Revenue before Commissioner (Appeals). Whereas the assessee's stand was that the value declared by them was the correct assessable value, being transaction value the Revenue contended that t....