2018 (3) TMI 2015

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.... Nichani, Advocates. For the Respondents : Trupti Chauhan, Assistant Commissioner (AR). ORDER ARCHANA WADHWA, MEMBER (J) 1. The issue in the present appeal relates to the valuation of the stock lot of printing paper imported by the appellant. Inasmuch as there were usable papers in the said stock lot to the extent of around 50%, the Revenue entertained a view that the value declared by....

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....by production of evidences which are positive and cogent. There being no such evidence in the present case to discard the transaction value, the Revenue's contention of NIDB data cannot be allowed to be justifiable. Reference can be made to the Tribunal's decisions in the case of Venture Impex Pvt. Ltd. v. CC (I&G), New Delhi - 2016 (338) E.L.T. 739 (Tri.-Del.) and Kelvin Infotech Pvt. Ltd....