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The CESTAT allowed the appeal, setting aside the impugned order that rejected the declared invoice value of imported goods and enhanced the transaction value based on an unsigned draft contract and a contemporaneous import. The Tribunal found that the appellant was not supplied with the unsigned contract copy relied upon for value redetermination, violating principles of natural justice. The Adjudicating Authority exceeded the scope of the Show Cause Notice by considering a different Bill of Entry without proper examination of its contemporaneity. The mandated procedure under the Customs Valuation Rules, 2007 was not followed. Consequently, the rejection of the declared value, confiscation, and penalty imposition were quashed due to lack of valid grounds for enhancement.
The CESTAT allowed the appeal, setting aside the impugned order that rejected the declared invoice value of imported goods and enhanced the transaction value based on an unsigned draft contract and a contemporaneous import. The Tribunal found that the appellant was not supplied with the unsigned contract copy relied upon for value redetermination, violating principles of natural justice. The Adjudicating Authority exceeded the scope of the Show Cause Notice by considering a different Bill of Entry without proper examination of its contemporaneity. The mandated procedure under the Customs Valuation Rules, 2007 was not followed. Consequently, the rejection of the declared value, confiscation, and penalty imposition were quashed due to lack of valid grounds for enhancement.
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