Court Challenges Adjudicating Authority's Use of Rule 7 for Valuation Without Applying Customs Act Section 14 First.

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....Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without the exhausting provisions of Section 14 of the Customs Act and also without exhausting the application of Rule 3, 4 and 5 of Custom Valuation Rule - the order passed is in contrary to the Customs Valuation Rules is not sustainable....