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2009 (3) TMI 732 - AT - CustomsPhotocopier - Used photocopier - Restricted goods - Held that: - The declared value has been rejected on a reasonable doubt that the value was very low compared to the value given by the local Chartered Engineer. The contemporaneous price made available by the Directorate of Valuation has been adopted. There is no evidence that the importers paid any money in excess to the supplier or to the effect that they had purposely misdeclared the value of the goods in order to evade payment of duty. The Revenue has not established any of the circumstances contemplated in Rule 4(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 so as to reject the transaction value - we set aside the enhancement of the value of the goods imported as not sustainable - appeal allowed - decided in favor of appellant.
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