2019 (11) TMI 1501 - SCH - Customs

Valuation - export of goods - Section 14 of the Customs Act, 1962 - consignment rejected by purchaser due to dispute in Fe, and were sold to other party, can the valuation be revised on this basis that the appellant had received less amount than the contracted value? - it was held by CESTAT that the consignment having been declared to be unaccepted by the purchaser cannot be a reason for reduction in the value of the consignment as cleared from India. HELD THAT - There are no reason to interfere with the order passed by the Customs, Excise and Service Tax Appellate Tribunal - SLP dismissed.