2013 (4) TMI 86

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....t. ORDER As per the facts on record the respondents exported rubber bladders to Pakistan by declaring the value of Rs. 25.56 per piece. As the said consignment was rejected by their buyer on the ground that bladders were defective, the same was re-imported into the country. The respondents claimed the benefit of Notification No. 158/95-Cus., dated 14-11-1995. However, as the return of the goods,....

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....nd of Rs. 3,670/-. The said order of the Commissioner is challenged before us. 3. On going through the ground adopted by the Revenue in their memo of appeal, we find that the Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods. Admittedly, the present goods are re-import of already exported goods. The same are....