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2017 (11) TMI 550 - AT - CustomsValuation - Re-assessment of Bills of Entry - re-assessment on the ground that the appellant had undervalued the imported goods - Held that: - the adjudicating authority has not specifically discussed the submissions of the appellant and discarded the declared value, solely relying on the e-mail received from M/s Leoch Battery and the NIDB data obtained by the Department. The E-mail data cannot be accepted as the contemporaneous import, for the reason that the period of import indicated there in was from September, 2011 to January, 2012 - there is no specific data available in the NIDB report that the goods are of identical/similar in nature and also the quality of the goods imported is not proportionate to the quantity mentioned in such data. Thus, value of subject goods imported in this case cannot be discarded and the same cannot be enhanced by placing reliance on the e-mail, NIDB and the invoices obtained from different sources. Extended period of limitation - Held that: - the department has not brought on any corroborative evidence to show suppression of facts on the part of the appellant in defrauding the Government revenue - demand beyond the normal period set aside. Appeal allowed - decided in favor of appellant.
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