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2011 (3) TMI 1210 - CESTAT, MUMBAIDeclared value - importer did not produce the original documents & expressed willingness to clear the goods on payment of duty under protest - the goods were assessed to duty on the basis of contemporaneous import price of Rs. 32/-per kg. taken by the original authority from 2 of the 5 Bills of Entry in the first set - Held that:- The enhancement of value made by the original authority is clearly unsustainable in law for breach of natural justice. The appellate authority recorded certain factual findings after apparently examining particulars of the contemporaneous imports made by the respondent from M/s. Novalis (Taiwan) that these imports were made from some other suppliers and that the goods were of different grades. These results were compared with the subject-imports and it was held that the imports from M/s. Novalis could not be said to be contemporaneous for purposes of assessment of the subject-goods. The other set of contemporaneous imports of PVC tiles by other importers was given a go-by - thus remand the case to the original authority for fresh decision in accordance with law and the principles of natural justice - Decided in favor of the assessee by way of remand
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