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2020 (1) TMI 681 - AT - CustomsValuation of imported goods - PVC Flex Sheet - rejection of declared value - reasons for rejecting the value declared by the appellant not given, the matter was remanded to the adjudicating authority to pass speaking order for enhancing the value - HELD THAT:- The transaction value has been rejected without according sufficient reasons. Further, on perusal of the discussions and findings of the original authority, the department has made comparison of the contemporaneous imports of which description of the goods do not match with the goods that are imported by the appellant. The brand name of the goods as well as the specification are different. Comparison of the value of such goods which are different from the goods imported by the appellant and enhancement thereon is against the provisions of law. The enhancement of value cannot sustain - appeal allowed - decided in favor of appellant.
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