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2019 (10) TMI 1336 - AT - CustomsValuation of export goods - Leather Waist Coat - rejection of declared value - whether the appellant has misdeclared the export consignment in respect of value thereof, which as per the department is highly inflated? - HELD THAT:- It is apparent from the order that Adjudicating Authority has not followed Rule 4 of the Customs Valuation Rules and directly came to Rule 5(a) and (c) thereof, which is legally incorrect. From the impugned order it is not evident as to why Rules 3 and 4 of the Export Valuation Rules has been discarded. Even remotely considering that Rule 5(a) or (c) of Export Valuation Rule is to be followed then there is no evidence of market value of export consignment other then the report of CLRI to arrive at the transaction value. Thus, this value is not acceptable for the export consignment. Also, the report of CSRI-CLRI is not the fair price of the goods as CLRI is not competent agency to decide present market value of export consignment. Personal penalty on Shri Birendra Kumar Tiwari - HELD THAT:- Penalty not sustainable. Appeal allowed - decided in favor of appellant.
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