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2018 (2) TMI 1426 - AT - CustomsScope of SCN - it is alleged that there is no whisper in the SCN either for invoking Section 14 of the Customs Act, 1962 or the Customs Valuation Rules, 2007. There was no proposal for rejection of the value declared - Held that: - It is correct that the SCN does not propose for redetermination of the value of the goods or reject the value declared by the exporter/appellant. So also there is no proposal for invoking section 14 of Customs Act or the Valuation Rules, 2007 - there is no proposal for invoking the provisions for redetermination of value or proposing rejection of the value declared by the appellant. The Commissioner has applied Section 14 and the Valuation rules to redetermine the value of goods. The contentions of the department that there is sufficient ground for confiscation under section 113(h)(ii) of the Customs Act, is not tenable as the alleged mis-declaration is not conclusively established. The Commissioner has traveled beyond the scope of SCN - appeal allowed - decided in favor of appellant.
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