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2015 (12) TMI 721 - AT - CustomsDetermination of assessable value of the ball bearings - Enhancement in value based upon the Circular No. S/26-Misc.-2195/2005 VA, dated 24-9-2008 - Held that:- Tribunal in the case of Commissioner of Customs, New Delhi v. Nath International reported in [2013 (12) TMI 1042 - CESTAT NEW DELHI] has considered an identical situation and has held that the instruction issued by the Commissioner of Customs (Import), Mumbai cannot be solely adopted for enhancing the assessable value without first rejecting the transaction value and the invoice value. Further it was held that such enhancement, without examining the quality of the goods and the size of the ball bearings etc. which were of different sizes, cannot be held to be justifiable. - Impugned order is set aside - Decided in favour of assessee.
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