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2017 (3) TMI 1016 - AT - CustomsValuation of imported goods - correctness in enhancement of value - “PVC Resin Formolon Off Grade (Paste Grade)” - Held that: - Rule 12 of the Customs Valuation Rules, 2007 provides for the rejection of declared value by the importer or his agent on valid grounds - the assessing authority has not provided the reasons/provisions of the Customs Act to the assessee-Respondent under which the transaction value declared by them was rejected - enhancement of value not correct - appeal dismissed - decided against Revenue.
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