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2021 (11) TMI 802 - HC - CustomsValuation of imported goods - Star Aniseeds - rejection of declared value - suppression of value of goods - Retraction of voluntary statements - Section 46(4) of the Customs Act, 1962 - principles of natural justice was not complied with - HELD THAT:- The writ Court had specifically noted the steps that contemplated in Rule 12 of the Customs Valuation(Determination of Value of Imported Goods) Rules and found that once the value declared by the importer is rejected, the proper Officer will have to determine the value by separate proceedings sequentially in accordance with Rules 4 to 9. The appellant failed to do so and therefore, the writ Court had rightly remitted back to the authorities for fresh consideration in accordance with law. Having failed to follow the procedure prescribed and the steps to be followed, the case had been remitted only for a fresh consideration for which, the authorities cannot have any grievance - there are no merit in the case of the appellant and the writ appeal is dismissed as devoid of any merits. Appeal dismissed.
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