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2018 (9) TMI 1601 - AT - CustomsValuation of imported goods - rejection of invoice value - enhancement of value to 166.6% under Rule 8 of the Customs Valuation Rules, 1988 - appellant has produced a working sheet to argue that the deductive method under Rule 7 can be resorted to arrive at the value of the goods - Held that:- In the impugned order, the Commissioner (Appeals) has noted that the appellant has not furnished any data / details to resort to Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The ld. counsel has pleaded that if an opportunity is given to them, the appellant would be able to establish their case with regard to adoption of deductive method. This is a fit case to be remanded to consider the plea of the appellant with regard to whether the deductive method is to be applied - appeal allowed by way of remand.
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