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2016 (1) TMI 1137 - AT - CustomsValuation - rejection of transaction value - the appellant's own case [2009 (10) TMI 733 - CESTAT MUMBAI] referred - Held that: - for the like quantity, the imports made by the same appellant, the value was in dispute which is decided by this bench as cited in the appellant's case. The bench has come to a conclusion that declared value in the appellant’s case needs to be accepted as the quantity imported in that case was 40 metric tonnes which is similar to the quantity imported in this appeal. The first appellate authority in remand proceedings has recorded that from the details of contemporaneous imports during the relevant period, the price declared by the appellants was the lowest price at the same time there are no details indicated in the impugned order as to the quantity of the goods imported and from the country where the said goods originated. In the absence of any such details, it cannot be held that the contemporaneous values being higher, the transaction value needs to be rejected - transaction value declared by the appellants is correct - appeal allowed - decided in favor of appellant.
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