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2018 (1) TMI 1183 - AT - CustomsValuation of imported goods - Poppy seeds - it was alleged that prices declared in the Public Ledger for poppy seeds during subject-period were abnormally higher than the declared price - contemporaneous imports - Held that: - The issue of reliance on subject price of the imported goods in the Country of Origin at the relevant time falls foul of the provisions of the Customs Valuation Rules, which bars determination of value on the basis of price of the goods in the domestic market of the country of export - also, the adjudication order travelled beyond the scope of show-cause notice - impugned order cannot sustain - appeal allowed.
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