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2011 (3) TMI 266 - AT - CustomsAssessable value - Other necessary documents such as copy of purchase order, copy of letter of credit, copy of manufacturer's process certificate/test certificate were also produced with the bill of entry - The learned counsel for the respondent submits that the above evidence now produced by the appellant cannot be admitted as it would be beyond the scope of the Revenue s case as made out in the relevant show-cause notice - This query has not been answered by the appellant even in the present appeal - The learned SDR has fairly submitted that the original authority committed a mistake in the context of adopting the contemporary import value. It is submitted that the value declared in the relevant bill of entry covering the contemporary import of identical goods was, in fact, Euro 179 per cubic metre and not US$ 179 per cubic metre - Appeal is dismissed
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