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2023 (5) TMI 262 - AT - CustomsRedetermination of the assessable value of the goods imported - Polyester Knitted Fabric - Rejection of declared value - accepting the lowest of the contemporaneous import value of identically described goods - HELD THAT:- In the instant case it is seen that the proceeding subsection 17(4) have culminated into the OIO dated 08.03.21. It is seen that before this order which is a speaking order the appellant has been provided opportunity of personal hearing. The NIDB data based on which re-assessment was done has been provided to the appellant. In this circumstances, the objections raised by the appellant do not hold ground. The decision in the case of SIGMA POWER PRODUCTS PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS (PORT) & OTHERS [2017 (3) TMI 497 - CALCUTTA HIGH COURT] relied by the appellant is of no avail as in the instant case the re-assessment itself was done by a speaking order. In the instant case it is seen that all the doubts raised by the revenue were communicated to the appellant before the final decision was taken. The requirement of Rule, 12(2) of the CVR, 2007 is satisfied in the instant case. Moreover, there is no record of any request be made by the appellant for intimation in writing of ground of doubting the truth or accuracy of the value declared by the appellant. It is also noticed that the products has been described as Polyester Knitted Fabrics in all these entries. The quantity imported by the appellant is 21540 kgs. and the quantity imported against bill of entries No. 2198984 dated 1.01.2021 and 2198928 dated 01.01.2021 is 23905 kg. and 24265 kg., is comparable. All the imports were made from China. In this background, we find that the imports are comparable in all respects. There are no error in the impugned order rejecting the declared value and accepting the lowest of the contemporaneous import value of identically described goods falling under the identical heading imported at roughly the same time - appeal dismissed.
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