2019 (1) TMI 1511

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..... act dated 29.07.2010 by which the quantity has been reduced to 12000 kgs and final destination of import has also been changed to Nhava Sheva Port - Revenue submitted that the amendment dated 14.10.2010 was not brought to the notice of the learned Commissioner - Held that:- The amendment dated 14.10.2010 has a bearing on the issue involved and therefore without going into the merits of the matter, .....

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..... r rejected the declared value under Section 12(1) of Customs Valuation (determination of value of imported goods) Rules, 2007 read with Section 14 of the Customs Act, 1962. 2. During the course of hearing learned Counsel for the Appellants drew our attention to the amendment dated 14.10.2010 made in sales contract dated 29.07.2010 by which the quantity has been reduced to 12000 kgs and final de .....

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..... mported goods) Rules, 2007 read with Section 14 of the Customs Act, 1962. According to him, had the learned Commissioner looked into the said amendment dated 14.10.2010 then he would not have passed the impugned order. The Learned Authorised Representative on behalf of the Revenue, on the other hand, reiterated the findings recorded in the impugned order and submitted that the amendment dated 14.1 .....

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