TMI Blog2014 (4) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise has been undertaken by the Customs authorities - They have straightaway adopted the value given in the public ledger which is not a prescribed method of valuation under the Valuation Rules – Relying upon ARUSHI EXPORTS & OTHERS Versus COMMISSIONER OF CUSTOMS, (IMPORT), MUMBAI [2013 (11) TMI 38 - CESTAT MUMBAI] – The matter is remanded back to the adjudicating authority for determination of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of demand confirmed by the adjudicating authority vide order dated 27/03/2012 wherein the value of the white poppy seeds' imported by the appellant was finalized @ US 3406 PMT and the appellant was directed to pay differential duty and applicable interest accordingly. 3. The learned counsel for the appellant submits that the lower appellate authority has rejected the request for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r goods have been analysed. The only reason adduced is that there is a cartel which controls the price of white poppy seeds supplied all over India and, therefore, no reliance can be placed on the value of contemporaneous imports. The Customs Valuation Rules, 2007 envisages proceeding sequentially through Rules 5 to 9 to determine the value of the goods under import. First, price of identical good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for determination of value in accordance with the methods and procedures set out in CVR 2007. 5.2 Following the same, in the present case also we remand the matter back to the adjudicating authority for determination of the value of the goods imported by the appellant in accordance with the methods and procedures set out in CVR, 2007. Needless to say the appellant should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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