Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 138 - CESTAT MUMBAIValuation of imported goods - camphor powder - enhancement of value based on contemporaneous invoices from US $ 1550 PMT to 1890PMT - Held that: - the lower authorities were in error in loading the value of the goods imported by the appellant without producing any evidence of the contemporaneous imports for that value - the loading of the value by the lower authorities in respect of the same goods imported from the same supplier is incorrect. We set aside the impugned order and hold that the declared value of US $1550 PMT is the correct transaction value - appeal disposed off - decided in favor of appellant.
|