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2019 (6) TMI 1355 - AT - CustomsValuation of imported goods - Aluminium waste as raw material for self consumption - rejection of declared value - enhancement of value of imported goods based on contemporaneous imports of NIDB data - HELD THAT:- The appellant is a regular importer and have given the consent for clearance of the goods. On identical facts in the appellant own case for earlier period CENTURY METAL RECYCLING PVT. LTD. AND ANOTHER VERSUS UNION OF INDIA AND OTHERS [2019 (5) TMI 1152 - SUPREME COURT] it was held that the adjudication order in original is flawed and contrary to law for it does not give cogent and good reason in terms of Section 14(1) and Rule 12 for rejection of the transaction value as declared in the bill of entry. The order in original is not in accordance with Section 14 and Rules 3 and 12 as the mandate of these provisions has been ignored. The enhancement of value is to be set aside - appeal allowed - decided in favor of appellant.
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