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2015 (10) TMI 602 - AT - CustomsReduction in value of goods in subsequent MoA Demand of differential duty Value as vessel was reduced as subsequent MoA, after conducting survey Adjudicating Authority assessed Bill of Entry on amount available at time of importation and confirmed demand of differential duty alongwith interest Commissioner (A) upheld adjudicating order and dismissed appeal filed by appellant Held that:- value available at time of importation is US $ 9,54,044/- as per MoA therefore there is no reason available for reduction of price in subsequent MoA Hence, Adjudicating Authority rightly determined value of as per first MoA At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for reduction of price in subsequent MoA In view of discussions, no reason found to interfere with order of Commissioner(A) Decided against Assesse.
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