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TMI Blog2009 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... rasad, Jt. CDR, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - The appeal is taken up on Board in terms of the order passed in stay application no. C/252/09-Mum. 2. Heard the learned advocate for the appellant and learned Jt. CDR for the respondent. 3. Though the impugned order is sought to be challenged on various grounds, it is not necessary to consider all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the imported goods. 5. Learned Jt. CDR has fairly conceded that, the impugned order does not disclose any such data having been considered by the concerned authorities, though the determination is in exercise of powers conferred under Rule 8 of the said Rules. 6. Rule 8 of the said Rules clearly provides that, where the value of imported goods cannot be determined under the provisions of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or want of the requisite data in the records available, the value of the imports of the importer could not be determined under Rules 5 to 8 of the Customs (Valuations) Rules, 1988 and Rules 4 to 7 of the Customs (Valuation) Rules, 2007 and, therefore, had proceeded to determine the value of the imported goods under Rule 8 of the Customs (Valuation) Rules, 1988. The said Rule discloses residual met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant data available in that regard in terms of said Rule 8 and thereafter arrive at correct valuation in that respect. As the authorities do not appear to have done any such exercise before passing the impugned order whereby addition of 50% over and above the price submitted by the importer has been ordered and, therefore, the impugned order cannot be sustained and is liable to be set aside. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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