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of CESTAT held that the proper officer lacked lawful basis to reject the declared transaction value of imported Gurjan round timber because revenue failed to comply with Rule 12 of the Customs Valuation Rules by relying on a single invoice and not demonstrating comparable imports in quantity, quality, grade or commercial terms. The Tribunal found that mere suspicion based on one invoice is insufficient; once doubt is raised the proper officer must seek additional information and afford the importer an opportunity to respond, including issuance of BOEs indicating the higher value and grounds. Consequently the reference values adopted by revenue were held unsustainable, the impugned orders were set aside, and the appeal was allowed.
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