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2020 (2) TMI 565 - AT - CustomsValuation of imported goods - used Toyota Land Cruiser of 1998 model - non-compliance with the pre-import condition - rejection of declared value - redetermination of value - tampering of the chassis number - HELD THAT:- The Commissioner (Appeals) in the impugned order has considered all the aspects in detail and after considering all these grounds, the Commissioner (Appeals) has come to the conclusion that in the absence of any physical evidence of tampering, clarification of interested third party cannot be a sufficient reason for rejection of the invoice value. Further, in the first round of litigation this Tribunal remanded the matter to the adjudicating authority with a direction to afford an opportunity to the importer to cross-examine the signatory of the documents relied upon by the adjudicating authority. Further, we find that instead of the person who has signed the letter dated 19/12/2005 some other person was produced for cross-examination who during the cross-examination expressed ignorance about the contents of the letter dated 19/12/2005 and the reason for issuing the said letter. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue - Appeal dismissed - decided against Revenue.
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