2019 (10) TMI 422

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....uest for Adjournment for the Appellant Shri Mohd. Altaf, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch a short issue covered by precedent decisions is involved. Accordingly, we have heard learned A.R. appearing for the Revenue and have gone through the impugned order. ....

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....nsaction value. Revenue is required to produce evidence to show that the agreed upon price was not the sole criteria for supply of the goods and there was some under-hand transactions. In the absence of the same, the enhancement proceeding cannot be initiated against the importer. 4. Admittedly in the present case Revenue has not rejected the transaction value. The Hon'ble Supreme Court in case....