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2018 (10) TMI 565 - AT - CustomsValuation of imported goods - rejection of declared value - Case of respondent is that Department could not provide any data on contemporaneous import of the said consignments of betel nuts at the time of filing bills of entry - Held that:- As assessment in these cases have been done by rejecting the declared invoice prices on a notional value for which no evidence, whatsoever, had been provided to the importer either at the time of import and or at the time of finalisation of provisional assessment, the same is contrary to the Provisions of Section 14 of Customs Act, 1962 read with the Customs Valuation Rules, 1988. The Commissioner (Appeals) had therefore, rightly set aside the assessment orders and ordered that assessment of the imported goods under the various bills of entry, to be made at the declared price - Appeal dismissed - decided against Revenue.
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