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Judgment
We have heard this matter on previous occasions. Our anxiety was to find out whether the case was processed by the Revenue in accordance with
the Customs Valuation (Determination of value of Export Goods), Rules, 2007. Nothing has, so far come from the Revenue to inform that whether it is
fit case to be governed by Rule 8 of the Valuation Rules or sequential pattern of Rules to be followed.
Defence of the appellant was that goods have been confiscated and export of the same is not allowed. Though department was directed to work
out interim mortality, nothing has been suggest to the Tribunal. Delay may damage the goods during pendency of the appeal. For the laxity of
Revenue, we are helpless today to keep the matter pending since live consignment is under seizure and confiscation.
Neither the adjudication order nor the appellate order had expressed any doubt as to the value declared by appellant attracting Rule 8 of the
Valuation Rules. In such circumstances, this is not a fit case to keep the appeal pending or to remand the same when the very foundation of the
adjudication is not based on statutory rules. Accordingly the appeal is allowed.
(Dictated and Pronounced in the open court)