2015 (12) TMI 789

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.... (AR), for the Appellant. None, for the Respondent. ORDER Revenue is in appeal against Order-in-Appeal No. Pune-Cus./BKS/54/2003, dated 10-11-2003 passed by the Commissioner (Appeals), Central Excise & Customs, Goa. Vide the impugned order, the ld. lower appellate authority has set aside the order-in-original dated 26-2-2002 passed by the Additional Commissioner of Customs, Pune, wherein ....

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....luation Rules after conducting market inquiry and therefore, the value determined under Rule 8 and read with Rule 7 being a permissible mode of valuation, the re-determination of value should not have been set aside by ld. lower appellate authority. Therefore, the impugned order is wrong and unsustainable in law and the same should be set aside. The ld. Additional Commissioner also submits that, i....

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....issions made in appeal memorandum and also the arguments advanced by the ld. departmental representative. 5. We note that if contemporaneous value of imports were available at US $ 900 PMT then re-determination of value should have been done either under Rule 4 or Rule 5 of Customs Valuation Rules, 1988, which has not been done and which clearly shows that department has not done the re-de....