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2015 (2) TMI 218 - AT - CustomsValuation of goods - Confiscation of goods - Perishable nature of goods - whether the case was processed by the Revenue in accordance with the Customs Valuation (Determination of value of Export Goods), Rules, 2007 - Held that:- Neither the adjudication order nor the appellate order had expressed any doubt as to the value declared by appellant attracting Rule 8 of the Valuation Rules. In such circumstances, this is not a fit case to keep the appeal pending or to remand the same when the very foundation of the adjudication is not based on statutory rules - Decided in favour of assessee.
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