The department considered the declared transaction value incorrect and initiated proceedings for enhancement of the value. After adjudication, the Original Authority rejected the transaction value, enhanced the value, ordered confiscation of the goods and imposed redemption fine and penalties. After due process of law, the Original Authority rejected the transaction value, and enhanced the value. In para 15 of the Order in Original, the original authority has discussed the various provisions relating to transaction value without giving reasons for rejecting the transaction value. The value declared in these imports range from 13 to 13.75, 14.10 to 15.50 USD per kilogram.