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2017 (9) TMI 1135 - AT - CustomsRES IPSA LOQUITUR - valuation - It is the claim of the assessee-Appellants that the second valuation report was never made available to them and the Department has charged the Customs duty on the basis of original valuation report and imposed penalties - Held that: - no record is available with the Department pertaining to the said statement and second valuation report - As per the maxim RES IPSA LOQUITUR, the facts of the case speak itself - the Department is directed to re-compute the duty on the basis of the second valuation report which is mentioned in the affidavit of the approved valuer i.e. 2,03,752.10 US $ and decide the issue afresh - appeal allowed by way of remand.
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