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2019 (1) TMI 1696 - CESTAT MUMBAIValuation of imported goods - saffron - rejection of declared value - enhancement of value based on contemporaneous imports - case of appellant is that the test report, relied upon to arrive at the finding of misdeclaration of the grade, was obtained from a private laboratory and is further handicapped by lack of reference to quantity, Customs seal no. and the gradation of the tested saffron - HELD THAT:- The defence of the appellant rests upon the difference between the outcome of the test on the samples drawn at the place of export and that effected at place of import. The challenge to the credibility of the test report in India arises from the failure of the customs authorities to get the saffron tested in a Government laboratory. The appellant had failed to insist on samples of the seized goods for testing by them and disputing the credibility of the test relied upon in the adjudication order without taking such precautions on their part is but a flimsy objection. Furthermore, the appellant has not questioned the value adopted for computation of the differential duty. In view of the applicability of the test report, as well as the failure to challenge the value adopted, the dispute over the demand of additional duty liability and its consequential detriment will not sustain - Appeal dismissed - decided against appellant.
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