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2017 (11) TMI 974 - CESTAT KOLKATAValuation - import of Old and used Digital Multifunction Printer - enhancement of value - Held that: - As for the question of confiscation of the goods for mis-declaration of value, the appellants had declared the goods correctly in description/quantity/value and classified them under proper chapter heading of Customs Tariff. The value of the goods was enhanced on the basis of the Chartered Engineer’s certificate which was accepted by both the parties. We agree with Commissioner (Appeal)’s findings that (i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E.’s Certificate, there is no other material on record to inform that declared value was mis-declared - appeal dismissed - decided against Revenue.
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