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2019 (1) TMI 1511 - AT - CustomsValuation of imported goods - rejection of declared value - Section 12(1) of Customs Valuation (determination of value of imported goods) Rules, 2007 read with Section 14 of the Customs Act, 1962 - Appellants drew our attention to the amendment dated 14.10.2010 made in sales contract dated 29.07.2010 by which the quantity has been reduced to 12000 kgs and final destination of import has also been changed to Nhava Sheva Port - Revenue submitted that the amendment dated 14.10.2010 was not brought to the notice of the learned Commissioner - Held that:- The amendment dated 14.10.2010 has a bearing on the issue involved and therefore without going into the merits of the matter, the matter is remanded back to the learned Commissioner to decide it afresh, after looking into all the documents produced by the Appellants and in particular the amendment dated 14.10.2010 and also after hearing the Appellants on all the issues/points. Appeal allowed by way of remand.
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