2009 (2) TMI 534

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....ading of the value from the declared value of US$ 400 PMT by an ex parte order passed by Lower Authority. The goods were supplied by AM International, Dubai, UAE and country of origin declared is Romania. The total quantity of goods in all 5 Bills of Entry is 1043.169, 1025.165, 1012.137, 1019.299 and 954.625 M.T. respectively and total number of plates imported is 1281. 3. The Appellants' have submitted that the goods were shipped in the vessel M.V. Silver Star on 30-12-2008. The goods were imported under a contract no. D07100971 and Addendum No. 10067420 dated 4-12-2008 and against L.C. No. 0032 FLCDA080095. This Appeal has been filed on an urgent basis as the goods are under clearance. The Appellant through their Advocates has se....

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....on of the Customs Valuation Rules relied on and quoted by the Lower Authority is highly erroneous as not a single contemporaneous evidence of comparable import is noticed in the customs house and hence the declared value has to be accepted which is also the mandate of law. During hearing Shri Yogesh Rohira Advocate, i/b. Shri Sujay N. Kantawala, Advocate appeared before me and reiterated the appeal memorandum submissions. 6. I have carefully perused the evidence on record as also the documents filed in the Appeal memo. I also find that there appears to be no proper consideration by the lower authority to the submissions made, in the ex parte order. The Lower Authority has not correctly appreciated and understood the fact of this hug....