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TMI Blog2023 (10) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ill-of-Entry No. 6598442 dated 20.04.2012 under DEPB scheme, classifying the same under CTH 7210 1110 by declaring the unit price at USD 590 per metric tonne. The Revenue, during the course of assessment, appears to have relied on alleged contemporaneous imports of similar goods viz., "secondary and defective Tin plate sheets plain/misprints - waste/waste" cleared through Group-4 of the Custom House, as reproduced at the table under paragraph 3, page 2 of the Order-in-Original No. 19279/2012 dated 16.08.2012. In view of the above, the adjudicating authority, having rejected the value declared by the appellant, proceeded to re-determine the same under Rule 9 of the Customs Valuation Rules, 2007. 3. Aggrieved by such re-determination of impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind, upon hearing, that the only issue to be decided is: whether the authorities below were justified in re-determining the import value? 7.1 We have perused the findings in the Order-in-Original whereby, in the first place, without finding any deficiency in the import value declared by the appellant, the original authority considers the value of contemporaneous imports, but however, the same is not put across to the appellant for rebuttal. 7.2 While there is a reference made to contemporaneous imports of allegedly similar goods cleared through Group-4, there are also references made to distinguishing factors like numerable types of descriptions, grades, country of origin, place of exportation and importation, etc. This clearly throws a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and he refers to various factors like numerable types of descriptions, grades, country of origin, place of exportation and importation, etc., which would apply in equal force in respect of the value of the imported goods as well. 7.4 The quantity of import is much higher than the quantity of import in respect of the contemporaneous imports. Hence, so-called contemporaneous imports were in fact incomparables, due to which the rejection of the value of import as declared by the appellant is without any basis. 8. In view of the above, we are satisfied that the re-determination of the import value by the Revenue is without any basis and certainly not in accordance with the spirits of law, for which reasons the same deserves to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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