Export valuation rules must be applied before seizure and confiscation can stand; appeal allowed where the record showed no valuation basis.

Declared export value was accepted because the adjudication and appellate orders did not show application of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007, including whether Rule 8 or the sequential valuation method had been followed. The Tribunal noted that neither order raised any doubt about the declared value, while the goods remained under seizure and confiscation. On that basis, it held that the matter was not fit to be kept pending or remanded and allowed the appeal.

---

---

Issues: Whether the appeal should be allowed where the adjudication and appellate orders did not indicate application of the valuation rules and the matter was not fit to be remanded or kept pending.

Analysis: The Tribunal found that the Revenue had not shown that the export goods were processed in accordance with the Customs Valuation (Determination of Value of Export Goods) Rules, 2007, including whether Rule 8 was attracted or whether the sequential method under the valuation rules had been followed. It also noted that neither the adjudication order nor the appellate order expressed any doubt about the declared value, and that the live consignment remained under seizure and confiscation.

Conclusion: The appeal was allowed, as the matter was not fit to be kept pending or remanded when the foundation of the adjudication was not based on the statutory valuation rules.

---