2025 (10) TMI 1381

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.... APPEARANCE For the Appellant: Shri Prem Ranjan Kumar, Advocate. For the Respondent: Shri Shiv Shankar, Authorised Representative of the Department. P.V. SUBBA RAO: M/s Nandita International [the appellant] filed this appeal to assail the order in-appeal dated 21.10.2020 passed by the Commissioner of Customs (Appeals), New Delhi wherein he upheld the order-in-original dated 01.11.201....

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....e value declared by the appellant in the Bills of Entry was rejected by the Joint Commissioner for the reason that the imported goods did not correspond to the description in the Bills of Entry. After rejecting the declared value under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 [Valuation Rules] he re-determined the value under Rule 5 of the Valuation R....

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...., he should have called for additional information and if he still had a reasonable doubt about the truth and accuracy of the transaction value, he should have rejected it as per Valuation Rule 12. Then he should have re-determined the value following Valuation Rules 4, 5, 7, 8 and 9 in that order. Instead of following any of the Valuation Rules, the Joint Commissioner determined the value based o....