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2018 (8) TMI 505 - CESTAT ALLAHABADMis-declaration of quantity of export goods - extra bottle supplied by the foreign supplier in respect of some of the items - Revenue has alleged misdeclaration on the sole ground that the quantity of goods declared in the Bill of entry is less than the quantity of actual bottles imported by the appellant - Held that:- The appellant in the column of description in the Bill of Entry has clearly mentioned against the involved entries as “two bottles”, though under the column quantity of each package, the said extra bottles have not been specified. The fact of mentioning two bottles against the concerned serial numbers in respect of some of the supplements is indicative of the appellant‟s bona fide - Revenue has not produced any evidence to show that the appellant has paid any extra amount for the one bottle supplied free of cost by the foreign supplier. As such, the total transaction value paid for the entire consignment has to be treated as the assessable value for the consignment and in the absence of any evidence of any extra payment made by the importer, the enhancement done by the Revenue cannot be held to be justifiable. Appeal allowed - decided in favor of appellant.
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