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2018 (2) TMI 956 - AT - CustomsRejection of declared value - Polyester Zipper Rolls from China - claim of the appellant was rejected in the impugned order only on the ground that they failed to produce the bills of entry - Held that: - while taking contemporaneous imports for comparison of assessable value, it is necessary to examine that such comparison are made with declared value and not with already enhanced value. Further, when there are multiple declared values, during the material period, it is an accepted principle that lowest price of such comparable value will be considered for re-determination of value of goods, whose original declared value was rejected. None of these principles have been followed in the present assessment - appeal allowed - decided in favor of appellant.
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