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2019 (8) TMI 433 - AT - CustomsValuation of imported goods - Polyester Knitted Fabrics (mixed lot) - rejection of declared value on the strength of contemporary imports - HELD THAT:- The order-in-original in the instant case was passed on the basis of assertion that they were on contemporaneous imports of ₹ 148 per Kg. The order-in-original shows that there is no mention of name of importer or number of Bills of Entry on the basis of which said observation has been made. Without any specific evidence of contemporaneous imports the assertion of contemporaneous price is baseless. The order-in-original does not disclose the documents, the data, quantity, price etc. of the contemporaneous imports. Thus, the order-in-original was without any evidence. Appeal dismissed - decided against Revenue.
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