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2023 (8) TMI 1157 - CESTAT AHMEDABADValuation of imported goods - rejection of transaction value on the basis of certain NIDB data - HELD THAT:- Rule 12 of Customs Valuation Rules, 2007 empowers proper officer to seek various invoices, in case the value is doubted by him. Such documents, inter alia, can be invoices, purchase order or any supporting contract and this depends upon whatever was duly given by the appellant. The decision in M/S. SARDA ENERGY AND MINERALS LTD. VERSUS CCE, RAIPUR [2017 (9) TMI 1142 - CESTAT NEW DELHI] also requires if such documents are available, then it is for the Assessing Officer to indicate as to why he is not convinced, despite such documents and given reasons for the same - It is found that even if the waiver of SCN has been granted by the appellants in this case, still it was incumbent upon the authority passing the original order, to give its reason as to why the documentary evidence by way of invoice, packing list, Certificate of origin or whatever was available had to be rejected. The reasons in this case, are not available therefore, there is a breach of provision of Rule 12 of Customs Valuation Rules, 2007 - Appeal allowed.
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