Appellant Challenges Rejection of Declared Value for Imported Goods Citing Non-Compliance with Rule 14 Provisions.

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....Valuation of imported goods - rejected of declared value - the appellant has accepted the enhanced value and paid the differential duty, but only for the reasons that the consignment was incurring a heavy demurrage and detention charge by the custodian - Since provision of rule 14 not complied with, value cannot be rejected.....