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2019 (8) TMI 432

..... LD THAT:- We do not find anything in the order of the Asst. Commissioner to establish that the invoice value declared by the appellant is not the correct transaction value and therefore can be rejected. Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules 2007 states that the declared value can be rejected if the proper officer has “reasonable doubt” about the truth and accuracy of the declared value. Simply because the value declared by the appellant is lower than the value found in the NIDB database, the value cannot be revised by the department. Such difference in value does not constitute in itself a reasonable doubt needed to reject the transaction value under Rule 12 - appeal allowed - decided .....

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..... ties and asserts that the enhancement has been correctly done. 5. We have considered the arguments on both sides and perused the records. We do not find anything in the order of the Asst. Commissioner to establish that the invoice value declared by the appellant is not the correct transaction value and therefore can be rejected. 6. The relevant portion of the OIO were as follows : On assessment of the goods imported under the cover of the above said Bills of entry, it is noticed that the unit price declared by the importer for the above said goods, when compared with the prevalent NIDB data and with the unit price assessed for similar cargo through Tuticorin Port, seems to be low and cannot be taken as the transaction value under Rule 3 of .....

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..... e so declared, it shall be deemed that the transaction value of such imported goods cannot be determined under the provisions of sub-rule (1) of rule 3. (2) At the request of an importer, the proper officer, shall intimate the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to goods imported by such importer and provide a reasonable opportunity of being heard, before taking a final decision under sub-rule (1) Explanation. - (1) For the removal of doubts, it is hereby declared that :- (i) This rule by itself does not provide a method for determination of value, it provides a mechanism and procedure for rejection of declared value in cases where there is reasonable doubt that the declared v .....

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