2018 (3) TMI 1014

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....t Mrs. Kavitha Podwal, AR, For the Respondent Per : V. PADMANABHAN The present appeal is against the Order-in-Appeal No.9/2008 dated 1.2.2008. 2. The appellant imported Stearic Acid Pace from Malaysia and filed Bill of Entry No.171393 dated 29.12.2005 and declared the import price of USD 475 per MT. Customs Authorities rejected the declared value and re-fixed the value at USD 500 per M....

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....toms Act as well as Customs Valuation Rules provides for rejection of transaction value only in certain specific cases and only after rejection of such value, the value can be re-assessed. In the present case, we note that the transaction value has been rejected only by reference to NIDB data as well as in comparison of supplies made by the same suppler for another buyer in Cochin. We find that su....