2005 (3) TMI 578

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....r per : Moheb Ali M., Member (T) (Oral)]. - This is a Revenue's appeal against the order of Commissioner (Appeals), Custom House, Chennai. 2. The respondents filed a Bill of Entry for clearance of goods dry ginger (unbleached) at the price of US $ 550 PMT [CIF]. In terms of Rule 8 of the Customs Valuation Rules, this value is sought to be enhanced to US $ 1200 PMT rejecting the transaction....

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....ning the value at US $ 800 PMT. The department never had an opportunity to rebut this fresh evidence which was produced before Commissioner (Appeals). In such a circumstance the Commissioner (Appeals) should have remanded the matter to the original authority, if he had felt that similar goods were contemporaneously imported at US $ 800 PMT. Instead of doing so the Commissioner (Appeals) relied on ....