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2020 (8) TMI 552 - AT - CustomsValuation of imported goods - Misdeclaration of imported goods - mis-declaration of percentage of Nickel content in the imported goods - rejection of declared transaction value - request for retest of the remnant sample - denial of retest - principles of natural justice - HELD THAT:- The transaction value has been arbitrarily rejected in violation of the provisions of Section 14 of the Customs Act, 1962 read with the Valuation Rules. Further, the adjudication order is vitiated for not permitting the retesting, inspite of the prayer of the importer – assessee - further, as per the report of CRCL the variation in the declared percentage of nickel is hardly 1% which is a matter of normal variation not calling for any adverse inference. There are no merits in the appeal - appeal dismissed - decided against Revenue.
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