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2017 (9) TMI 1603 - AT - CustomsValuation - rejection of declared value - case of Revenue is that the invoices recovered by the officers of DRI during investigation with reference to another importer is for similar goods and hence original authority validly relied on the same and by invoking Rule 8 of the Valuation Rules redetermined the assessable value - Held that: - There should be reason to hold that the invoices filed with the Bill of Entry is not bonafide reflecting the true transaction value. Thereafter, evidence to the effect that the value of comparable goods can be considered under Rule 8 on satisfactory fulfillment of various criteria like similarity of goods, similarity of transaction level, period etc. None of these issues were discussed at length in the present order - appeal allowed - decided in favor of appellant.
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