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2016 (1) TMI 191 - AT - CustomsValuation of goods - Rejection of loading in value of Cloves imported, said to be of Brazil Origin, from US$ 1475 PMT to US$3100 PMT - Held that:- As per A.O., a Certificate of Origin has been produced which is signed by the Singapore India Chamber of Commerce. Although, this certificate is not available with either side, we find from the records that the authenticity of the certificate has not been verified or challenged by the department. Therefore, we find no reason to doubt this certificate. We also see that although the adjudicating authority appears to doubt the certificate, at the same time he says that import of identical and similar goods of Brazil Origin were not noticed. In such circumstances the obvious logical step to take is to see the prices of contemporaneous imports from Madagaskar/Sri Lankan Origin whose prices are published in the Public Ledger . Instead, he straightaway proceeds to Rule 8 of the Customs Valuation Rules. In our view, he has not proceeded through the Rules sequentially and properly as per law. The Commissioner has stated that evidence of importation available in the Directorate of Valuation show a much lower price. In the grounds of appeal, this fact has not been challenged by the department. The department should have first discarded evidence of contemporaneous imports. - no enquiries were made as to the origin of the goods. It is a fact that the prices of agricultural produce can vary significantly due to various factors such as quality, size and country of origin. Such factors have not been considered by the adjudicating authority. In our view, the adjudicating authority has not been able to establish undervaluation in the present case. - Decided against Revenue.
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