Home Case Index All Cases Customs Customs + AT Customs - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 8 - AT - CustomsValuation - rejection of transaction value of the imported and poppy seeds from Turkey - validity of documents relied upon by hte revenue - Revenue submitted that, the differential amount is sent to the suppliers by unofficial channels, the assertion of the appellants that the entire amount has been sent through banking channels is incorrect. - Held that:- The revenue relied upon copies of export invoices and declarations submitted by the suppliers/the exporters before the Turkish authorities. - It is settled law that in order to be admissible as evidence, the copies of foreign documents are required to be tested and signed by the Turkish Customs authorities which they were not. Further it is settled law that the documents must bear the signature of the officers making the enquiries and be certified as true copies. It is to be noted that the originals have not been made available even to the Tribunal and unauthenticated and unsigned documents were relied upon, which could not be used, even if they may have been forwarded by 'authorities' to the investigating agency through official channels. As regards the insurance documents as well as entries from Comtrade and UK public ledger and other journals it is now well settled law that such information cannot be used to doubt or reject the transaction value. We also note that the adjudicating authority has refused to look at other contemporaneous imports, which are not the subject matter of the present show cause notice on the ground that there was gross undervaluation being done by the trade. We find that if the value of contemporaneous imports were accepted and the transaction value in those case are not doubted by the revenue in the assessment orders, it is not understandable why the said values could not have been used for the purposes of comparing the same with the value of the consignments in question in these appeals. It is to be held that the impugned orders are unsustainable and liable to be set aside and we do so. - Demand and penalty set aside - Decided in favor of assessee.
|