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2018 (11) TMI 579 - AT - CustomsValuation of imported goods - GI and insulated wire cuttings - enhancement of value on the basis that there were imports of similar items by other importers - Rule 6 of Valuation Rules, 1988 - Held that:- In the Customs Valuation Rules, 1998, the concept of similar goods applies only to the goods which are comparable in terms of their features, volume, quality and other properties - Since the goods were defective and, admittedly, a mixed lot of different sizes and length, there is no infirmity in the order of the Commissioner (A) - appeal dismissed - decided against Revenue.
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