Home Case Index All Cases Customs Customs + AT Customs - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 481 - AT - CustomsValuation - Enhanced the value of the goods imported based upon the Chartered Engineer’s certificate - Chartered Engineer’s have visited two shops and came to the valuation of the goods - Held that:- this kind of valuation of the imported goods is incorrect and improper appreciation of the valuation rules - Chartered Engineer’s certificate seeking valuation of some durable goods seems to be without any legal basis - Since, the issue requires contemporary import price to be considered, set aside the impugned orders and remand the matter back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice - Appeals are allowed by way of remand.
|