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2024 (5) TMI 208
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....ppellant. Shri Anand Kumar, Superintendent (Authorized Representative), for the Respondent. ORDER The issue involved in instant cases relating to rejection of declared value of import by Revenue. The matter had earlier reached Hon'ble Apex Court wherein the Apex Court has directed as follows : "21. In the case at hand, no doubt the Revenue claims to have some information based on....
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.... basis for the Revenue to reject the appellant's valuation is supplied to the appellants, the appellants perhaps will have an opportunity to dispute the comparability of the import transactions allegedly contained in the computer printout on various counts may not be possible to catalogue. 23. The appellants, of course, admit that the goods imported by them are known commercially as 'Cyan....
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....easons - (1) the mere existence of an alleged computer printout is not proof of the existence of comparable imports; (2) assuming such a printout exists and the contents thereof are true, the question still remains whether the transaction evidenced by the said computer printout are comparable to the transaction of the appellant. The appellant will have to be given reasonable opportunity to establi....