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2019 (10) TMI 335 - AT - CustomsValuation of imported goods - Brass Valve & Zinc Valves - rejection of declared transaction value - Rule 12 of Customs Valuation (Determination of Price of imported Goods) Rules, 2007 - HELD THAT:- The issue is squarely covered by the decision of tribunal in case of S.K. DHAWAN AND RAJEEV SETH, ESSFO IMPEX PVT. LTD. AND ESS DEE TRADING CO. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI [2016 (3) TMI 888 - CESTAT MUMBAI] where it was held that the appellant importer had submitted details of contemporaneous imports of the same goods and the value seems to be more or less is same as declared by the appellant importer is not addressed to and also the adjudicating authority has not recorded a single sentence of finding on such contemporaneous import detail given by the appellant and thus the rejection of value was not supported. The distinction sought to be made by the learned Authorized Representative, do not address the crux of issue of rejection of transaction value - Without rejecting the transaction value, the application of any other rule, for re-determination of the value for the purpose of levy of Custom Duty is neither permissible nor admissible position in law as per the decision referred to by counsel for law. Appeal allowed - decided in favor of appellant.
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