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2008 (4) TMI 314 - CESTAT, MUMBAIRectification of Mistake – Error apparent on record – CVD – Held that - the C.V. duty should have been calculated on the assessable value plus customs duty and therefore Commissioner’s order demanding duly needs to be rectified and the total duty payable should amount to Rs. 2,94,26,135/- instead of Rs. 2,60,61,129/- as indicated in at para 10(b) of the impugned order and thus there is short determination of duty to the tune of Rs. 31,65,006/- due to wrong manner of application of C.V. duty – Error apparent on record upheld - As regards non-inclusion of freight, insurance and allowing discount of 2%, we hold that once the revenue has chosen to go by the invoice value recovered from importer’s premises and have discarded the value indicated in the price list, the invoice value has to be adopted as a whole – error apparent on record rejected.
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