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2017 (2) TMI 188 - AT - CustomsValuation - Rejection of declared/export value - rejection placing reliance on the market enquiry. Held that: - market enquiry has been done without any involvement of the exporter or CHA. The description taken for exploring the price of the goods is also without any specifics. The difference in value is not so significant. The value of garments depends on the kind of fabric, the nature/ count/ denierage of yarn, the print/colour and size etc. Any comparison without all these factors is not a fair comparison - the said market enquiry cannot be given any credence. These market enquiry reports cannot be relied to discard the export value - appeal allowed - decided in favor of appellant.
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