Rules, the Designated Authority could
not have taken Qatar as a surrogate country for
China as this determination did not fulfil the criteria ... Annexure I. The approach
adopted by the Designated Authority while selecting a
surrogate country in the instant case cannot be said
to be „reasonable
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
declared or appraised by customs
officials, and otherwise providing access to 'surrogate value' subject to
restraining circumstances, is not only not amenable ... further problem was
that, except for consummation by resort to 'surrogate value',
enablement of recourse to re-determination and, thereby, to enablement
which, but one, being commonly
deployed expressions, triggers recourse to 'surrogate' value; it is only
'related' that suffers from lack ... section 14 of Customs
Act, 1962 is provisioned for recourse to 'surrogate value' for
assessment even without enablement by rule 12 of Customs
patently clear that the impugned order has not adopted
the surrogate 'transaction value' as such and nor, as evident from
lack ... extent that reassessment has ordered loading
instead of determining acceptable surrogate value, the revision of
declared value is not correct.
10. The justification offered
