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TMI Blog2022 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P. Gopakumar, Authorized Representative for the Respondent ORDER The only issue for our consideration is as to whether the Revenue was justified in adopting the valuation of the imported goods in terms of Rule 4 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 2. The appellants are the importers of 'Fresh Orchid Cut Flowers' from foreign suppliers and accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 24.11.2012 and 28.01.2013. In respect of the other 10 Bills-of-Entry filed for the period from 08.02.2013 to 28.02.2013 also, the Commissioner (Appeals) vide Order-in-Appeal Nos. 288 to 298/2013 dated 29.05.2013 passed the same remand order. 3. In the second round of litigation, the Original Authority has observed in his Order-in-Original No. 790/2013 passed on 23.09.2013 that the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 07.02.2013, which is relied upon heavily by the Original Authority and thereafter, by the First Appellate Authority, to adopt the enhanced valuation in terms of Rule 4 ibid. 7. The said letter, which is addressed to the Deputy Commissioner of Customs, Air Cargo Complex, Bangalore is scanned and attached below for the sake of convenience: 670262/2021/Tech-O/o Pr Commr-AP&ACC-Bengalu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by us. Thanking you, For M.K.Impex Authorised Signatory. 8.1 From the above letter, we find that there is no such clear admission by the appellant and the so-called "consent" is also limited to the flower consignment imported by them with effect from the date of the letter; but however, the same was also subject to the final outcome of the decision in respect of the appeals filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebuttal, which is clearly in violation of the principles of natural justice. 8.3 Further, we also do not see anywhere any justification as to why and how the valuation declared at US$ 0.03 per stem could not be adopted by the authorities below; nor have they disputed the above transaction value by placing reliance on any contemporaneous import data of other similar importers. We note that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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