Rejection of Transaction Value for Imports Deemed Inappropriate Due to Exclusion from Market Enquiry Process, Violating Customs Valuation Rules.

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....Valuation of imported goods - rejection of transaction value - as the appellants were not made part of market enquiry; copy of the report was not provided to them and values of contemporaneous imports of identical/similar goods were not considered/examined - values of disputed items were arrived at without following the CVR and without giving any cogent reasons then OIO is not maintainable....