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2018 (6) TMI 1443 - AT - CustomsValuation of imported goods - Ghana Sawn Teak - rejection of declared value - Revenue seeks to reject the declared value of “Ghana Sawn Teak” relying on the price published in Director General of Valuation data of “Sawn wood” and that of Cameroon/Malaysian origin - Held that:- Neither description of goods nor the country of origin matches and in these circumstances, rejection of declared price cannot be sustained - The appellant has shown that at the material time, similar goods i.e. teak of Ghana origin, in various forms was being sized at US$ 201-205/CBM. In these circumstances, there is no merit in the impugned order - appeal allowed - decided in favor of appellant.
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