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2015 (12) TMI 54 - AT - CustomsValuation of goods - Enhancement in value of goods - additions of freight and insurance. - Held that:- It is appropriate that the adjudicating authority should examine evidences such as Chartered Accountant certificate, copies of Bills of Entry of the appellant and unrelated third party, agreements with the same supplier etc for finalization of assessment. Accordingly, we set aside the impugned order. Matter is remanded back to the adjudicating authority to decide afresh after considering the evidences in accordance with law. At this stage, Ld. AR submitted that along with the questionnaire, Bills of Entry were submitted by the appellant and comparative chart was given by them. We direct the adjudicating authority to consider all these documents. - Matter remanded back - Decided in favour of assessee.
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