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2018 (7) TMI 1802 - AT - CustomsValuation of imported goods - dry dates of Sukkur variety - enhancement of value based on DRI alert - absence of contemporaneous import - rejection of transaction value not done - Held that:- In the order of the adjudicating authority and the Commissioner (Appeals), no contemporaneous imports of identical or similar goods have been mentioned. The goods were imported from a particular region from Pakistan but no contemporaneous imports of that variety of dry dates at higher prices is found in both the orders - The sole basis of enhancement of value is the calculation chart appended with the Nhava Sheva alert circular. The enhancement of the value on the basis of SIIB alert circular without first rejecting transaction value as per procedure under Rule 12 of Customs Valuation Rules, is not legally tenable as held by this Tribunal in the case of Sedna Impex India Pvt.Ltd. [2016 (10) TMI 517 - CESTAT CHANDIGARH]. Refund claim - Section 14 of the Customs Act - Held that:- the value for purposes for refund of special additional duty has no relevance for the purpose of Section 14 of Customs Act, 1962. Appeal allowed - decided in favor of appellant.
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