Home Case Index All Cases Customs Customs + AT Customs - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 552 - AT - CustomsConfiscation - Differential duty - During the course of investigation, it was noticed by the officers that the respondent has cleared 10 consignments under various Bills of Entry from 19/8/1998 to 2/12/1999 imported through Hyderabad - The show-cause notice proceeded on the basis that the imported goods were of the prime quality but were mis-declared as rejects relying upon chiefly on the statements of buyers including that of importer and on the basis of investigation in the past cases of the importer at Hyderabad elsewhere - Held that: the value if declared is sought to be rejected and Revenue should establish details of contemporaneous imports of such or similar goods that the price declared is not correct transaction value and value has been determined under CVR - there is no evidence that the said declaration of description was incorrect or mis-declared as there is no chemical examiner s report of the drawn sample - Decided in favour of the assessee
|