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2012 (8) TMI 382 - AT - CustomsEnhancement of import value of goods on the basis of contemporaneous imports - difference between the description of the goods - assessee contended the same to be of reject quality whereas test report held the impugned goods to be of Grade-I quality - Held that:- The discrepancy has not been explained by the appellants. Further, a claim has been made by the appellants that they only ordered for the reject quality goods. This submission appears to have no substance as they have taken delivery of the impugned goods without returning the same to the suppliers, which was required to be done, if the suppliers were at fault in supplying a different quality of goods. Hence, enhancement confirmed. Further, when the quality of the goods itself has been misdeclared, the declared value requires to be rejected. The appeal is otherwise rejected except for reducing the redemption fine and penalty.
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