2018 (3) TMI 1792

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..... tice under Rule 10A of Customs Valuation Rules, 1988 for rejection of value had been issued to the importer on 7th November, 2007 and in the absence of any response, the re-determination was proceeded with. This is not controverted by Learned Consultant. The proper officer cannot be faulted for rejection of the declared value arising from failures despite the notice proposing such rejection. Fo .....

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..... l no. Kol./Cus/CKP/265/08, dated 4th September, 2008 of Commissioner of Customs (Appeals), Kolkata, M/s. Rajasthan Glass House is in appeal. 2. The appellant had imported five consignments of clear float glass sheets of varying dimensions against different bills of entry filed between November, 2006 and January, 2007. As the National Input Data Base of Directorate of Valuation pertainin .....

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..... s, 1988 for rejection of value had been issued to the importer on 7th November, 2007 and in the absence of any response, the re-determination was proceeded with. This is not controverted by Learned Consultant. The proper officer cannot be faulted for rejection of the declared value arising from failures despite the notice proposing such rejection. 6. For re-determination of assessable val .....

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