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2013 (11) TMI 701 - AT - CustomsValuation - Stay application - Export of consignment of Iron Ore - Additional duty confirmed against the appellant on the ground that duty liability is to be discharged on the basis of load Port analysis - Lower appellate authority, directed the adjudicating authority to finalize assessment on the basis of final invoices and the Bank Realization Certificate - Held that:- buyer and seller are not related. It is also not a case of the department that the respondent has realized any amount more than what is indicated in the final invoice price, which has been received by them through the Bank. In other words, the price actually paid for the goods exported was the price realized by them as per the final invoice and as per the Bank certificate and that is the transaction value on which duty liability has to be discharged - Stay denied.
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