2019 (4) TMI 1759

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....llant. Shri Pawan Kumar Singh, Authorized Representative for the Respondent. JUDGMENT Archana Wadhwa, After hearing both the sides, we find that dispute in the present appeal relates to the assessable value of the CR sheets in Coil Form (Non Alloy) Stock Lot imported by the appellant and sought to be cleared at the transaction value of Euro 344 PMT. 2. Initially, Revenue was having certain d....

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....udicating Authority passed an order enhancing the price to Euro 514.20 PMT. The said order stands upheld by Commissioner (Appeals) and hence the present appeal. 5. We find that the entire case of the Revenue is based upon the LME price which assessees are also disputing on the ground of that even LME price have not been adopted by the Revenue. Learned advocate submits that the same is based upon....