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2019 (2) TMI 1257 - AT - CustomsValuation of imported goods - TX4000/2014-LINGS / FULL Stack (HW only) - rejection of declared value - enhancement of value based on similar goods - Rule 6 of Customs Valuation Rules, 1988 - scope of SCN - Held that:- In the first place, the demand of differential duty under Section 28 of the Act is not sustainable as the same has not been invoked in the show-cause notice and therefore the demand is beyond the show-cause notice. The products which were imported by the appellant were only hardware whereas the products compared with other importers were loaded with software also - Further Revenue has not been able to bring on record that the appellant and the supplier were related parties and there was any flow back from the appellant to the supplier. Appeal allowed - decided in favor of appellant.
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