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2012 (11) TMI 735 - AT - CustomsValuation - appellant imported a consignment of perfumes, deodorant, cosmetics and toiletries - declared value was rejected - valuation was done as per Rule 8 of the Customs – Held that:- In this case, we have observed that neither the time prescribed in the IPR Rules have been followed nor the conditions laid down in Rule 3 has been complied with. Therefore, provisions of IPR Act or Rules are not applicable in this case On the same day, another Bill of Entry No. 713117 has been filed by the same CHA for another importer having identical goods, which were allowed to be released. Therefore, discrimination has been done with the appellant, which is in violation of the principle of natural justice Goods were assessed after loading the value and, thereafter, re-enhancement has been done. Section 14(1) of the Customs Act provides for determination of value of such goods or like goods ordinarily available for sale, at the time and place of importation - method of valuation and market survey is not proper and no opportunity to the appellant were given to cross-examine the persons who have given the data for the valuation - No reason has been cited as to why the value of the contemporaneous import is rejected and there was no reason cited doubting the value furnished - order set aside and appeal allowed
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