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2013 (4) TMI 133 - AT - CustomsValuation - Misdeclaration/undervaluation of goods imported - Confiscation/penalty - Assesse imported 540 bales of old and used garments through his custom house agent. - old and used goods or other than ‘old and used goods’ - classifiable under Chapter 6309 of CTA, 1975 - Held that - So far as valuation is concerned reliance made on the judgement of Hon’ble Supreme Court in the case of Eicher Tractors Limited, reported in [2000 (11) TMI 139 - SUPREME COURT OF INDIA], wherein it has been held that if the transaction value cannot be determined under Rule 4(1) [now Rule 3(1)] and does not fall under any of the exceptions in Rule 4(2) [now rule 3(2)], there is no question of determining the value under the subsequent Rules. The value was sought to be enhanced by treating the impugned goods as other than old and used garments and by comparing the sale price of earlier imported old and used garments, the classification of the goods have been decided by ld. Commissioner as old and used garments classifiable under 6309 as claimed by the importer by rejecting the claim of the DRI. Once the goods are held to be old and used, their value cannot be enhanced by treating the goods as other than old and used goods. There is no findings that the invoices issued by the overseas suppliers are fake or fabricated and that the importer had paid any amount more than that mentioned in invoices either in kind or any other manner. - Decided in against the revenue.
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