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2017 (7) TMI 319 - AT - CustomsValuation - the declared value was accepted while the contemporaneous evidence forming part of adjudication proved that the value declared by respondent was lower - Held that: - None of the authorities below have at all examined the contents of the contemporaneous evidence threadbare to adopt to ascertain appropriate transaction value nor called for defence of the respondent on each contemporaneous evidence sought to be used. Their orders are neither un-reasoned nor speaking - respective contemporaneous evidence sought to be used in adjudication should be confronted to the respondent and opportunity of defence against each Bill of Entry should be provided. When declared value is rejected, such rejection should undergo determination of proper transaction value under the codified procedure of Rule of valuation if contemporary evidence is not available. A detailed scrutiny against Bill of Entry shall meet the ends of justice. That not being done, in the present case, the respondent is entitled to proper opportunity of defence, confronting the evidence gathered by Revenue too the respondent for rebuttal. Appeal allowed by way of remand.
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