Sections 25, 79, 80 and 194A Customs Rules, 2001, RR 107 (a), 109, 433 and 438 Customs Appraiser's assessment of goods, goods exported and upon arrival of vessel, importers registered The bill was transferred under section 79 (1) of the Customs Act, 1969 and R 433 of the Customs Rules 2001 and instead of approving the goods at the declared price, the concerned front duty operator paid the duty. And asked to collect additional tax money. While assessing the value of imported goods, the importers again challenged the appraisal before the authorities but their representations were rejected and the Assistant Collector issued an imported Argus order. Appeal filed by Collector Customs was dismissed. The first issue involved, whether the importers were declared. Price was the value of the transaction within the meaning of section 25 (1) of the Customs Act, 1969. And that the importers had removed the burden of proof placed under R 109 of the Customs Rules 2001. \ While the importers in the CD's column (financial information) clearly made the transfer that the import was in accordance with the certified letter, the number and the date, the importers had made section 25 (1) of the Customs Act, 1969. Under IR 109 of the Customs Rules 2001 and the burden on them was removed, the authorities were obliged to pass the message under sub-rule (2), in order to dispute the said price. Importers for customs rules 2001 R 109, but no such practice was used for delivery / scanning of additional documents, either by the Price Recipient, the Principal Operator and the Assistant Collector of the Customs Department. To do
