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2011 (8) TMI 807 - AT - CustomsConfiscation - importer - held that:- the definition of 'importer' under Section 2 (26) of the Customs Act, 1962, 'importer' in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer. In the instant case, part of the goods were seized before the clearance since it was lying in the Customs control and therefore, it cannot be said that M/s Tulsi Trading Co is not the importer. Valuation - market survey report - held that:- the adjudicating authority had acknowledged receipt of documents relating to contemporaneous imports and had taken on record the same during the personal hearing - however he arrived at the assessable value based on some market survey conducted by the investigating agency - The so-called market survey is a sheet of paper wherein certain values are indicated without disclosing from whom these values were obtained and for what type of goods - matter remanded back.
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