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2019 (6) TMI 1544 - AT - CustomsValuation of imported goods - Pig Iron - rejection of declared value - enhancement of value based on the data available with the NIDB - whether the invoice value can be rejected and the duty can be charged as per NIDB data without any specific evidence that the invoice values do not reflect actual transaction value? - HELD THAT:- Relying on the decisions in the cases of Topsia Estates Pvt Ltd v. CC (Import-Seaport) Chennai [2015 (1) TMI 750 - CESTAT CHENNAI], CC New Delhi v. Nath International [2013 (12) TMI 1042 - CESTAT NEW DELHI], Impex Steel & Bearing Co. v. CC Delhi-IV [2014 (2) TMI 627 - CESTAT NEW DELHI] and Eicher Tractors Ltd v. CC Mumbai [2000 (11) TMI 139 - SUPREME COURT] it has been decided that the department cannot reject the declared value and assess the goods as per the NIDB data. Appeal allowed - decided in favor of appellant.
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