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2009 (10) TMI 717 - AT - CustomsValuation of imported goods - The value of the consignments has been enhanced adopting the, value applicable to defective CRGO sheets based on DOV data - Held that: - the enhancement of value based on DOV data of comparable goods is no doubt an accepted method for customs valuation when the declared value of the goods are not acceptable for valid reasons. However, in the present case the basic dispute is whether or not the goods imported by the Appellant can be considered as defective CRGO sheets. The materials obtained from dismantled transformers cannot be treated as defective CRGO sheets. Therefore, we do not find any misdeclaration of description by the Appellant in respect of the present consignments. Having held so, the question of applying higher value based on DOV data applicable to defective CRGO sheets also does not arise. Appeal allowed - decided in favor of appellant.
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