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2018 (5) TMI 846 - AT - CustomsValuation - rejection of declared value - assorted frames (plastic optical frames) and sunglasses - Held that: - the market enquiry report submitted by the Department clearly shows that the subject goods were substandard, outdated and were of inferior quality - the approximate sale price submitted by the traders/ shopkeepers with regard to the disputed goods was also disputed by the appellant. The Department has also not brought on any evidence to prove that over and above the invoice value, the appellant had paid any other or further amount towards the purchase of the imported goods. The declared value in this case, cannot be rejected and value cannot be re-determined in absence of any plausible evidence regarding mis-declaration of the value of the goods - appeal allowed - decided in favor of appellant.
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