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2018 (3) TMI 1792 - CESTAT KOLKATAValuation of imported goods - rejection of declared value on the ground that the bills of entry that were relied upon in the impugned order related to imports of subsequent months - enhancement of value - HELD THAT:- It is observed from the records that notice under Rule 10A of Customs Valuation Rules, 1988 for rejection of value had been issued to the importer on 7th November, 2007 and in the absence of any response, the re-determination was proceeded with. This is not controverted by Learned Consultant. The proper officer cannot be faulted for rejection of the declared value arising from failures despite the notice proposing such rejection. For re-determination of assessable value, the original authority resorted to Rule 8 of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988 after ascertaining that the rules preceding are not applicable. The grounds of appeal do not evidence any material to controvert recourse to Rule 8 and merely contested the rejection of declared value. Appeal dismissed - decided against appellant.
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