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2017 (6) TMI 881 - AT - CustomsValuation - imported colour TV panels - It appeared to revenue that as per the examination reports, the goods under declaration vide bills of entry were mis-declared with regard to description, models, specifications other parts, and therefore, value - whether the learned Commissioner have rightly rejected the declared value and revalued the same under Rule 12 of customs valuation Rules 2007? - whether the goods in question have been rightly held to be liable to confiscation with option to redeem by payment of redemption fine and further the penalty imposed of Rs. Eight lakhs under Section 112 (a) of the Act have been rightly imposed? Held that: - there is no test report obtained by learned Commissioner from any approved Laboratory or Government Laboratory and in such circumstances the revaluation done appears to be untenable - reliance placed upon the opinion of Samsung India Electronic Private Limited and Sony India Private Limited who are not the approved Government Labs or valuer and at the same time are the competitors of the appellant in manufacturing and import of TV panels and colour Tvs, selling and marketing the same in India - the impugned order is vitiated and fit to be set aside. The learned Commissioner will have the sample of goods tested or valued by an approved valuer or from the Government Lab/Chartered Engineer, and as per the opinion of such competent laboratory or engineer etc., the valuation shall be finalized in accordance with the Valuation Rules, 2007. Appeal allowed by way of remand.
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