2018 (11) TMI 579

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....RDER [Order per : Devender Singh, Member (T)]. - Revenue has filed this appeal against the impugned order dated 10-4-2008. 2. The respondent had imported a consignment of 26.63 MT of GI and insulated wire cuttings in small rolls. On examination, the goods were found to be mixed lot of GI wires and plastic insulated wires of different lengths and sizes. The value was re-fixed at $ 415.48....

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....ame, the Revenue has filed this appeal. 2. As the appeal pertains to the order 2008, the same is taken up for disposal with the help of the AR. 3. The Learned AR submits that rejection of invoice value was on the ground of misdeclaration and thereafter, the value was correctly loaded on the basis of Rule 6 of Valuation Rules, 1988 on the basis of similar goods. 4. We find t....