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2017 (3) TMI 283 - AT - CustomsValuation - polyester PVC coated fabrics - value of goods has been enhanced on the basis of assessed bill of entry of the imported goods and on the basis of DRI alert - Held that: - neither transaction value of the goods have been rejected under Section 14 of the Customs Act, 1962 and there is no contravention import of such goods was found - the assessed bills of entry cannot be relied in the absence of the value of contemporaneous imports - reliance placed in the case of M/s. Sedna Impex India Pvt. Ltd. Garg Impex Versus CC, Faridabad [2016 (10) TMI 517 - CESTAT CHANDIGARH], where it was held that declared value cannot be enhanced on the basis of DRI alert - appeal allowed - decided in favor of appellant.
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