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2011 (2) TMI 809 - AT - CustomsConfiscation, redemption fine and Penalty - Incomplete description of the car imported - the importer had produced an invoice which described the impugned car as “Toyota Landcruiser” whereas the complete description of the car was “Toyota Landcruiser Amazon TD” - Importer has not satisfactorily explained how the description of vehicle contained in the invoice and declared in the Bill of Entry is the correct description - It was open to the assessee to establish this position by showing to the authorities that there was no separate price for the “Amazon TD” model compared and the “Toyota Landcruiser” manufactured in the same year with reference to the price list of the manufacturer or the Red Book referred to by the importer - In the proceedings before the authorities, the importer is not seen to have made any effort to rebut the infirmity found in the declaration for the name of one Mrs. T. William of West Midlands, UK figuring as consignor in the Bill of Lading or that the full description “Toyota Landcruiser Amazon TD” was not declared - It was not satisfactorily explained that the car involved was the same as “Toyota Landcruiser” - it is up to the assessee to establish that the price declared by it and appearing in the invoice is the transaction value relevant for assessment. - Therefore, remand the disputes to the original authority for a fresh decision.
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