TMI Blog2018 (9) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... , though effected in 2002, were sought to be saddled with differential duty of ₹ 18,50,556/- by recourse to a market survey that was conducted on a date not in conformity with the prescription in Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. Accordingly, the enhancement of value does not stand the test of law in consequence of which the impugned order is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for appellant points out that the impugned order confirms the revision of value under rule 7(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 and that the market enquiry, which purportedly led to the revision, was carried out on 27th June 2007 which is beyond the period of six months prescribed in rule 7 of the said Rules. 3. According to the Learned Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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