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TMI Blog2018 (1) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... AR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Brief facts of the case are that the appellant had imported Drawer Smoothers and Tubular Locks, classified under CTH 8302 49 00 and 8301 40 90 respectively. The appellant had declared the assessable value at Rs. 10,90,108/- and the customs duty liability as Rs. 3,22,117/-. The assessable value and the duty component indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GOV circular or the NIDB data cannot over-right the provisions of Valuation Rules. Thus, he submits that since the department has not followed the procedure laid down in the Valuation Rules, rejection of declared value is not proper and justified. The Ld. Advocate has relied on the decision of the Tribunal in the case of Bharathi Rubber Lining & Allied Services P. Ltd. - 2013 (287) E.L.T. 124 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, we find that the Department has not produced any other evidence to reject the value declared by the appellant. Thus, we are of the view that re-determination of value by the authorities below cannot be sustained and the value declared by the importer should be considered for the purpose of assessment of bill of entry and for payment of customs duty on such declared value. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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