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2019 (3) TMI 1102 - AT - CustomsValidity of Best Judgement Valuation - enhancement of assessable value - branded goods - identical/similar goods - Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - Held that:- The imported goods are said to be unbranded and, therefore, devoid of any scope for comparison with prices of identical or similar goods. The lower authorities have also held, without being controverted by the importer, that the goods in question were ordered by, and belong to, the present appellant whereas the documents were filed by another entity. In these circumstances, the declared value is undoubtedly in breach of the parameters that govern acceptance of transaction value in section 14 of Customs Act, 1962 mandating recourse to Customs Valuation (Determination of Value of Imported Goods) Rules 2007. It is also clear that the absence of any comparable data is also beyond question. The appellant has also not brought forth any evidence of existence of such data. The appellants had not made out a case for discarding of the best judgment value adopted in the order of the lower authority and accepted by the first appellate authority. A challenge in that direction at the second appeal stage is not tenable - appeal dismissed.
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