Adjudicating Authority's Rejection of HR Coils' Declared Price Found Erroneous; HR Coils Differ from HR Steel Plates.

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....Valuation of imported goods - Hot Rolled Coils (HR Coils) - Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the Assessing officer rejected the value declared by the assessee - HR Coil and HR Steel Plates cannot be said to be similar or identical goods - The Adjudicating Authority has erred in rejecting the declared price/transaction value....