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2011 (7) TMI 989 - AT - CustomsAssessable value - Misdeclaration in quantity - Confiscation - Held that: admittedly the Commissioner of Customs (Imports), Mumbai has issued the guidelines for adopting the assessable value of the lesser known brand Chinese brand therein. Such guidelines have been issued after taking into account the average cost of material, wastage, manufacturing cost and other charges etc - Tribunal in the case of Techno Marketing v. CC, Kolkata (2003 -TMI - 110156 - CESTAT, NEW DELHI) - the adoption of the assessable value at the rate of US $ 1.60 per kg cannot be faulted upon - Decided against the assessee
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