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TMI Blog2023 (8) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment - HELD THAT:- The decision in the matter of M/S. GIRA ENTERPRISES ANOTHER VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [ 2014 (9) TMI 24 - SUPREME COURT] relied upon by the Commissioner (Appeals) was in relation to an import which took place in 1994 and had discussed in detail, the Customs Valuation Rules, 1988. It is pertinent to note that in Customs Valuation Rules, 1988, Rule 10A whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd needed affording materials to the party - all other arguments relating to rejection of transaction value or NIDB data assumed insignificance at this stage, as rejection of transaction value itself by the department was requiring disclosure of material and reasons to the party. Matter remanded to the original adjudicating authority to decide rejection of transaction value afresh without being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative justified the order on the basis that the original authority had rejected transaction value by citing various provisions and even the Commissioner (Appeals) has relied upon the decision of Gira Enterprises vs Commissioner of Customs, Ahmedabad as reported in 2014 (307) ELT 209 (S.C.) to justify rejection of transaction value. 3. Considered. 4. We find that the decision in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction value of the importer was justified and whether any invoices or any other documents given by them, as were called upon from them were found to be unacceptable, if so the reasons thereon. 5. In view of decision of Sarda Energy Minerals vs C.C.E., Raipur as reported in 2018 (359) E.L.T. 262 (Tri. Delhi), which we too have suitably followed in this bench, we find that such an approach i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of material and reasons to the party. Accordingly, we are inclined to remand the matter to the original adjudicating authority to decide rejection of transaction value afresh without being influenced by decision of Gira Enterprises (cited supra), which was incorrectly relied upon by the learned Commissioner (Appeals). Party shall be entitled to raise any other pleas. Matter remanded in above terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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