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2015 (10) TMI 202 - AT - CustomsRe-determination of value of goods Appellant firm imported consignment of 60 Tonnes of used Aircraft Tyres however it was proposed that imported tyres should be ordered for re-export and to enhance declared value Penalty on Firm as well as on Proprietor was imposed Adjudicating authority rejected assessable value and re-determined value of imported tyres and also confiscated imported goods Held that:- Appellant contended that subject imported goods can be used for fitting in Animal Driven Vehicles Appellant should be given opportunity to place evidences in support of their contention that imported goods can be used for fitting in ADV and other materials Matter to be re-examined by Adjudicating authority in light of materials placed including valuation of goods Therefore impugned order set aside Matter remanded to Adjudicating authority to decide afresh Decided partly in favour of Appellant.
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