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2017 (4) TMI 260 - AT - CustomsValuation - 'apple juice concentrate' - documentary evidence of contemporaneous import not furnished - Held that: - to assign cogent reasons for disallowance of the declared value, for the purposes of computation of customs duty, by resort to rule 10A(1) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. This we find to be lacking except for an observation that there appeared to be a contemporaneous import at a different port at a higher price - there is a gross contravention of the principles of natural justice, as the appellant were denied access to the document of contemporaneous import - the rejection the declared value has not followed the prescription of natural justice and that the enhancement thereon is not in accord with law - appeal allowed - decided in favor of assessee.
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