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TMI Blog2017 (9) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord is available with the Department pertaining to the said statement and second valuation report - As per the maxim RES IPSA LOQUITUR, the facts of the case speak itself - the Department is directed to re-compute the duty on the basis of the second valuation report which is mentioned in the affidavit of the approved valuer i.e. 2,03,752.10 US $ and decide the issue afresh - appeal allowed by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 issued by the supplier of the said consignment, namely, M/s Kunming Grading Company, Hong Kong, along with the Bill of Entry. Both the parties had agreed that there was a calculation mistake which was subsequently rectified by the assessee-Appellants as 1,37,894.32 US $ instead of 34,581 US $. On suspicion that the value of the goods was not correct, the Customs authorities called the approved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee-Appellants have filed the present appeal. 3. With this background, we have heard Shri Kumar Vikram, learned counsel for the assessee-Appellants and Shri S, Nunthek, learned DR for the Revenue. 4. Shri Kumar Vikram, learned counsel for the assessee-Appellants, submits that Shri Nirmal Kumar Dugar, approved valuer, has filed an affidavit deposing that original valuation was done in the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded on 29.03.2008. Under the RTI as well as letter dated 28.08.2014, the Department has denied of having any second valuation report as well as copy of the statement. In other words, no record is available with the Department pertaining to the said statement and second valuation report. 7. As per the maxim RES IPSA LOQUITUR, the facts of the case speak itself. In the peculiar circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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