Supreme Court of India
Mis. Siddachalam Exports Private Ltd. v. Commissioner of Central Excise Delhi-ill
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What the Court ordered
Resultantly, for the reasons as enumerated, the appeal H 710 SUPREME COURT REPORTS [2011) 4 S.C.R. A is allowed; the orders passed by the CESTAT and the Commissioner are set aside and the matter is remitted back to the adjudicating authority for fresh consideration in accordance with law, after affording adequate opportunity of hearing to the exporter.
Judgment, page 15
From the headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: rr. 4 to 8 - Valuation of goods - Allegation that value of goods entered for exportation was wrongly declared and thereby undue drawback amounts claimed by exporter - Department sought for market opinion regarding the value of goods - Held: The procedure prescribed u/s. 14(1) of Customs Act and particularized in r.4 has to be adopted to determine the value or goods entered for exports - Ordinarily, the price received by the exporter in the ordinary course of business is to be taken to be transaction value for
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