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2017 (3) TMI 1196 - AT - CustomsValuation of imported goods - 888 Brand Glass Chatons - Unbranded Coloured Glass Chatons - Pocket Scale & Cutters - rejection of declared value - appellant's case is that without showing the evidence for contemporaneous imports transaction value cannot be rejected - Held that: - Revenue’s case is not based on the reliable evidences, which could be legally sustained - In the practical world, unless manufacturer’s price list has got corroboratory evidences which can be in the form of contemporary imports or further corroboration from the manufacturer’s end on the prices for India for this much quantity, the Revenue’s order in appeal for enhancement of value in case of ‘888 brand glass chatons’ cannot be sustained legally. Unbranded Coloured Glass Chatons - Held that: - There is no enquiry made with the experts in the field of subject goods namely Unbranded Coloured Chatons. The Revenue has re-determined the value under rule 9 of CVR 2007 on the basis of market enquiry. However, from the facts it appears that market enquiry was not scientifically conducted and market enquiry in the absence of any corroboratory evidence cannot become sole basis for sustaining the enhancement of value as done by the impugned order - enhancing the value of these items cannot be legally sustained. Pocket Scale & Cutters - Held that: - there is no systematic data of market enquiry available and further market enquiry alone cannot become the basis of enhancement of the value unless the results of the market enquiry are corroborated by independent evidences which could be contemporary imports or manufacturer’s price list, which again needs support by the specific written declaration from manufacturer - enhancement of value not sustainable. Appeal allowed - decided in favor of appellant.
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