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2018 (9) TMI 1082 - AT - CustomsValuation of imported goods - polished small size cutter marble slabs - enhancement of value - revision of value under rule 7(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Held that:- It is seen that the imports, though effected in 2002, were sought to be saddled with differential duty of ₹ 18,50,556/- by recourse to a market survey that was conducted on a date not in conformity with the prescription in Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. Accordingly, the enhancement of value does not stand the test of law in consequence of which the impugned order is set aside - appeal allowed.
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