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2018 (7) TMI 1881 - AT - CustomsValuation of imported goods - Prim Hot Roll Coils - enhancement of declared value - Held that:- The imported goods namely HR Coils cannot be compared with HR Plates as has been done by both the lower authorities for enhancement of the declared transaction values. The learned Counsel for the appellant has also pointed out that at para 8.3 of the order-in-original were a table of contemporaneous import with description of goods etc. shows that in respect of HR Coils the lowest value declared was USD 385 PMT and the values declared by the appellant are higher than the said values - the rejection of transaction value and enhancement of the same by the lower authority is not legally sustainable - appeal allowed - decided in favor of appellant.
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