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2016 (1) TMI 1211 - AT - CustomsValuation - rejection of declared value - Held that: - the importer appellant has not been able to justifiably explain the difference in the basic price (excluding the accessories, when subject goods viz. cars are identical), not considering the accessories of steel items attached with the goods in question - The lower authorities have considered the basic price and secondly, the exchange rate fluctuation do not justify the existing price difference. The appellant also mentions that difference in ex-works price of particular AUDI car was subject to the prevailing cost of production, transportation charges, existing tax structure for export - The appellant has not been able to give proper accountal of such difference(s) in the prevailing cost of production , transportation charges, existing tax structure for export etc. during the relevant period - appeal dismissed - decided against appellant.
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