TMI Blog2018 (10) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the declared invoice prices on a notional value for which no evidence, whatsoever, had been provided to the importer either at the time of import and or at the time of finalisation of provisional assessment, the same is contrary to the Provisions of Section 14 of Customs Act, 1962 read with the Customs Valuation Rules, 1988. The Commissioner (Appeals) had therefore, rightly set aside the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt. Sl. No. Bill of Entry No. Date Price declared in invoice(in USD) Notional value at which Provisionally assessed (in USD) 1. 000549/16/03 11.06.2003 $125 PMT $225 PMT 2. 000702/16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.12.2005 $320 PMT $320 PMT 9. 004203/16/05 22.12.2005 $320 PMT $320 PMT 10. 004204/16/05 27.12.2005 $320 PMT $320 PMT The Assessing officer had therefore, assessed the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort on the basis of which the value was enhanced for the purpose of assessment and payment of Customs duty there on. 3. We have heard the parties and perused the case records. As assessment in these cases have been done by rejecting the declared invoice prices on a notional value for which no evidence, whatsoever, had been provided to the importer either at the time of import and or at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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