2013 (4) TMI 86

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat - Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are re-import of already exported goods. The same are defective and rejected by the customers and as such we do not agree with the Revenue to apply Valuation Rules for adopting the original transaction value between the buyer and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e lower authority. 2. At the time of re-import of the goods, the appellant declared the value as Rs. 2.06 per piece. Revenue was of the view that the original value declared at the time of export of the goods is required to be adopted for the purposes of payment of customs duty. On the other hand, it was the contention of the respondents that the goods being defective and rejected by their custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ules for adopting the original transaction value between the buyer and the seller in terms of provisions of Rule 4, as prayed for by the Revenue. No infirmity is found in the order of the Commissioner (Appeals). We also do not find any merit in the submission of ld. AR that value of Rs. 2.06 per piece declared by the respondent is on the lower side in the absence of any evidence adduced by Revenue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X