Valuation of imported goods - Hot Rolled Coils (HR Coils) -...

Valuation of imported goods - Hot Rolled Coils (HR Coils) - Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the Assessing officer rejected the value declared by the assessee - HR Coil and HR Steel Plates cannot be said to be similar or identical goods - The Adjudicating Authority has erred in rejecting the declared price/transaction value