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Issues:
Challenge to value enhancement based on standing order alone. Analysis: The appeal was filed against the order-in-appeal by the Commissioner of Customs (Appeals) regarding the import of goods declared as knitted velvet fabric at a specific value per meter. The Revenue believed the goods were undervalued, referring to a standing order that increased the value of the goods. The appellant contended that the value could not be enhanced solely based on the standing order. The Tribunal, in a previous order, remanded the matter back, emphasizing that the value should be reconsidered with reference to prices in other imports during the relevant period, rather than solely relying on the standing order. Upon review, it was found that the impugned order, issued following the Tribunal's remand order, once again increased the value of the imported goods solely based on the standing order. The Tribunal noted the lack of any additional evidence to support the value enhancement beyond the standing order. Consequently, the Tribunal concluded that the impugned order was unsustainable, set it aside, and allowed the appeal filed by the appellant. In summary, the key issue revolved around the challenge to the enhancement of the imported goods' value based solely on a standing order. The Tribunal emphasized the need to consider prices from other imports during the relevant period and rejected the approach of relying solely on the standing order for value determination. The Tribunal's decision to set aside the impugned order and allow the appeal highlighted the importance of considering all relevant factors in determining the value of imported goods, rather than relying on a single directive like a standing order.
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