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2015 (5) TMI 51 - AT - CustomsDenial of refund claim - unit FOB value of the subject goods was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece - Non production of relevant documents - bill of entries were only provisionally assessed and are still pending before the department - Held that:- As admitted by the appellant, these two subject bill of entries which were provisionally assessed not yet finalized so far. As such, they could not furnish the bill of entry before the assessing authority and also the appeal was pending before this Tribunal. Except for producing copy of the Certificate of Foreign Inward Remittances, the appellant failed to produce any other evidences in support of their claim for erroneous pricing of Screw Tapping of parts no.935605602000 of Invoice No.KDB-86817 - 4000 pieces - was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece. The appellant could not produce any documents to show that the price of Screw Tapping is Re.0.015. Therefore, considering all the above facts and also considering the fact of provisional assessment is not yet finalized, the appellant's claim for refund is premature - Decided against assessee.
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