2020 (11) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri K.K. Srivastava, Additional Commissioner, Authorised Representative, for the Appellant Shri Prakash Shah, Advocate, for the Respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. Feeling aggrieved with the impugned order dated 29.11.2019 passed by the learned Commissioner of Customs (Appeals), Mumbai-III, Revenue has filed the stay application and appeal bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y different sellers at the relevant point of time was at much higher side. On careful examination of the impugned order and the documents available in the case file, we find that the learned Commissioner (Appeals) has recorded the findings that price taken for comparison from e-commerce sites cannot be considered as contemporaneous value of goods to reject the transaction value and has also relied....