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2024 (1) TMI 345 - AT - CustomsValuation of imported goods - stock lot of plastic films - rejection of declared value - no data of comparable imports - HELD THAT:- It is noticed that Revenue was at no stage produced a comparable import data of other importers and in absence of that, it was not viable for them to reject the declared value - there is no data even in grounds of appeal. In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of the Customs Valuation Rules, cannot be upheld. In view of above, appeal filed by Revenue is dismissed.
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