Customs Valuation Rules: Arbitrary Valuation by Revenue Authorities Deemed Illegal, Appellant's Declaration Upheld as Correct.

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....Valuation of imported goods - No comparable goods, quantity, same country for contemporaneous imports were brought on record. Even as per explanation to Rule 9 of the Customs Valuation Rules itself discards the price of the goods exported to a country other than India hence any arbitrary value adopted by the revenue in this case is absolutely illegal. - The Appellant has rightly declared the goods - AT....