Home Case Index All Cases Customs Customs + AT Customs - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 356 - AT - CustomsValuation - Quantity to be considered for the valuation of imported MS/HSD and whether CVD is liable to be paid on such value or not - the assessee contested that the quantity which has been unloaded into the shore tank is only the quantity on which duty liability needs to be discharged and not the bill of lading - Held that:- As the appellant is paying the price indicated in the invoice even if appellant would have received lesser quantity of the goods in the shore tanks, the invoice value charged and paid by the appellant would be the correct value unless there is a clear evidence that they have paid less amount or they have paid the value/price for the quantity received in shore tanks - in against the assessee.
|