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2016 (11) TMI 1492 - AT - CustomsValuation - rejection of declared value - Held that: - the first appellate authority has not completely examined the provisions of the Customs Valuation Rules, more specifically Rule 4(2) and the interpretative rules thereto which clearly indicates that the value of the imported goods shall not include the cost of after importation activities and the activities relatable to marketing of imported goods - Since the first appellate authority has overlooked these provisions, in the interest of justice, we deem it fit to remand the matter back to the first appellate authority to reconsider the issue afresh - appeal allowed by way of remand.
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