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2019 (11) TMI 256 - CESTAT NEW DELHIValuation of imported goods - determination of assessable value of imported aluminium waste and scrap - rejection of declared value - HELD THAT:- The Commissioner (Appeal) has made open remand to the lower Adjudicating authority to decide the valuation depending on the contemporary import price available with the Department within three months from passing of the impugned order. At this stage, we find that large number of cases which has been cited by the ld. Advocate, have been decided by this Tribunal rejecting the transaction value adopted by the Department having contrary to Section 14(1) of Customs Act and the Customs Valuation Rules. The order passed by the Hon’ble Supreme Court in case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDA VERSUS M/S. SANJIVANI NON-FERROUS TRADING PVT. LTD. [2018 (12) TMI 738 - SUPREME COURT] was not available before the Commissioner (Appeals). In the circumstances, we do not find any infirmity in the impugned order. Appeal dismissed - decided against appellant.
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