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2015 (8) TMI 1119 - SC - CustomsGoods mis-declared to avoid duty – import of electronic components/parts - Commissioner in his order, which proved that what was, in fact, imported was complete sets of audio systems in dis-assembled conditions with a view to evade custom duties. - Tribunal decided the issue in favor of assessee – Held that:- Very material aspect which is glossed over by Tribunal is that technicians who had inspected goods were able to assemble systems from parts imported by respondent and make it functional – Material produced by Department clearly proves that inadequate and wrong descriptions were given in import documents which gave right to Revenue to correctly assess goods – Transaction value, as disclosed by importers, was doubtful and was rightly rejected by adjudicating authority – Tribunal committed grave error in ignoring these facts – Therefore order of tribunal set aside, while restoring order of Commissioner – Decided in favour of Revenue.
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