TMI Blog2018 (1) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... on Rules, for rejecting the declared value. Thus, in absence of rejection of declared value, the value declared by the appellant cannot be re-determined, by resorting to the provisions of Rule 5 of the Rules - the Department has not produced any other evidence to reject the value declared by the appellant. The re-determination of value by the authorities below cannot be sustained and the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value and the duty component indicated in the Bill of Entry, filed by the appellant was disputed by the department on the ground that the value declared therein in respect of the imported consignment appeared to be in the lower side. Accordingly, the value declared by the appellant was re-determined under Rule 5 of the Customs Valuation Rules, 2007 at ₹ 26,13,810/- and duty was re-assessed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices P. Ltd. - 2013 (287) E.L.T. 124 (Tribunal-Mumbai) and the Supreme Court judgment in the case of Eicher Tractors Ltd. - 2000 (122) E.L.T. 321 (S.C.) to justify such stand. He further submits that without producing any tangible evidence regarding improper declaration by the appellant, the declared value cannot be enhanced by referring to the NIDB data and certificate issued by the DGOV. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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