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2019 (1) TMI 81 - AT - CustomsValuation - rejection of declared value - Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - scope of SCN - case of appellant is that ideally the Customs should have adopted the Customs Valuation Rules sequentially and in that respect, the impugned order as well as Order-in-Original are beyond the scope of Show Cause Notice - Held that::- It is not in dispute that the goods imported by M/s Vimal Intertrade Pvt. Ltd. are part of the same original consignment and therefore identical in all physical specifications and in terms of country of origin to the goods imported by the appellant. Ld. Counsel has sought to argue that the imports made by the appellant are at a different commercial level. However, we notice that the quantities imported by the appellant and by M/s Vimal Intertrade Pvt. Ltd. are practically similar and in the some cases, the quantity imported by M/s. Vimal Intertrade Pvt. Ltd is higher than the quantity imported by the appellant. It is seen that the Show cause notice invoked Rule 5 of the Customs Valuation Rules 2007 whereas the impugned order invoked Rule 3(1) read with Rule 10 (1)(d) of the Customs Valuations Rules 2007. It is apparent that the impugned order has gone beyond the scope of Show Cause Notice. The impugned order is set aside and matter is remanded to Adjudicating Authority for fresh adjudication keeping in mind the charges made in the Show Cause Notice - Appeal allowed by way of remand.
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