Customs Authority's Valuation of Imported LED TVs and Pendant Boxes Overturned for Ignoring Customs Act and Valuation Rules.

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....Valuation of imported goods - LED TV of different models and empty pendent box - enhancement of value of goods based on NIDB data - As the Ld. Adjudicating Authority has completely ignored the provisions of Customs Act and Valuation Rules, the impugned order is not sustainable.....