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2020 (11) TMI 85 - AT - CustomsValuation of imported goods - CRGO of different grades, viz., M3/M4/M5 etc - rejection of declared value - enhancement of value based on the contemporaneous higher import price of the similar goods made by the other importer - HELD THAT:- On perussal of the description/grade/quantity of the impugned goods mentioned in the said order dated 16.10.2012, we find that the original authority had referred to the description as CRGO-M3, M4, M5 etc. Whereas, on comparison of the said description with other particulars mentioned in the original order vis-à-vis the import documents, viz., Bills of Entry, Purchase Order etc., we find that the reference of such goods are not figuring in all the cases in the import documents presented by the appellant for assessment before the department. Thus, we are of the considered view that the original authority had not referred to the contemporaneous import in the proper manner as prescribed under Rule 5 ibid. The matter should go back to the original authority for appreciation of the facts to the effect that the subject goods imported by the appellant were liable for rejection and the value can be redetermined by referring to the relevant provisions of the Valuation Rules, 2007 - Appeal allowed by way of remand.
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