2019 (1) TMI 1511

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..... For the Respondent : Shri B. Kamle, Assitant Commissioner (AR) ORDER PER: AJAY SHARMA The present Appeal has been filed by the Appellant from the impugned order dated 21.02.2018 passed by the Commissioner of Customs (Import), JNCH, Nhava Sheva by which the Learned Commissioner rejected the declared value under Section 12(1) of Customs Valuation (determination of value of imported goo....

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....onsignment, there are sufficient reasons to doubt the truth and accuracy of the value declared in relation to the imported goods passed on the said Purchase Order/Sales Contract. Therefore, he rejected the declared value under Section 12(1) of Customs Valuation (determination of value of imported goods) Rules, 2007 read with Section 14 of the Customs Act, 1962. According to him, had the learned Co....