Home Case Index All Cases Customs Customs + AT Customs - 2010 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 1055 - AT - CustomsValuation - import of LDPE/HDPE mixed granules/powder - assessment on the basis of contemporaneous imports - The quantity of goods imported was 51,000 MTs, for which the importer had declared price of USD 228 per MT, which was enhanced by the department to USD 288 per MT by relying on the Chief Commissioners Standing Order dated 03/12/99, PLATT prices and contemporaneous imports of identical/similar goods - Held that: - This Tribunal, after taking the view that the Standing Order dated 03/12/99 issued by the Chief Commissioner of Customs, Mumbai, did not have any legal backing vis-`-vis decision of this Tribunal to the effect that PLATT prices themselves could not be made the basis for enhancement of value, set aside the enhancement ordered by the lower authority - In the impugned order, there is no discussion as to which of the four bills of entry were adopted as the basis of enhancement of value of the subject goods and as to the reasons therefor. In any case, the order passed by the ld. Commissioner (Appeals) without considering the case law cited by the party is not acceptable inasmuch as, in the Tribunals remand order, there was a specific direction to consider the case law - impugned order set aside - appeal allowed - decided in favor of appellant.
|