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2020 (6) TMI 232 - AT - CustomsRejection of declared value - import of bitumen 60/70 packed in iron drums - misdeclaration of imported goods - demand based on NIBD data for the similar goods - HELD THAT:- The learned Commissioner (Appeals) has proceeded to decide the issue as per the directions of this Tribunal issuing a detailed show cause notice to the appellant. However, the grounds of rejection of impugned value i.e. the transaction value have not been delivered in the show cause notice. Though, the value given in two Bills of Entry which have been relied upon by the Commissioner (Appeals) showed a much higher value of the import consignment than declared by the appellant. Since the declared value matches with the already accepted assessable value of the goods at different ICDs, only because two consignments of JNCH, Nhava Sheva were imported at higher prices, same cannot be taken as the contemporary import value of the imported items namely, bitumen 60/70 for rejection of the transaction value of the imported consignments when similar value of the identical goods have been accepted by the Department. Since declared value match with the lower accepted contemporary value, there is no ground for rejection of the same - Appeal allowed - decided in favor of appellant.
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