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2019 (2) TMI 609 - AT - CustomsValuation of imported goods - rejection of declared value - Rule 8 of Customs Valuation Rules, 1988 - Held that:- The Commissioner(Appeals) has taken note of all the facts and the evidences on record and has recorded reasoned finding wherein he has considered the report of Chartered Engineer and the Board’s circular No.4/2008 dt. 02/12/2008 and has come to the conclusion that the value declared by the importer is the correct value - The Commissioner(Appeals) has also observed that the second hand machinery should also be assessed by the transaction value method and Rule 3 and other parameters of the Rule 14 of Customs Act are satisfied. In the review order passed by the Committee consisting of the Commissioners of Customs, Cochin and Commissioner of Central Excise, Cochin, the Committee has not observed that the impugned order is not legal and proper which is required for the purpose of filing appeal by the Department - appeal dismissed - decided against Revenue.
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