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2016 (4) TMI 397 - AT - CustomsValuation of imported goods involving transaction between related persons - Applicability of Rule 3(3)(a) of the Valuation Rules - Import of components, spare parts, capital goods etc. from foreign supplier - Valuation to be done by Special Valuation Branch - Held that:- the Revenue has not brought forward any material to allege a change in the fact or circumstances as applicable to the past and upheld for the future imports by the Original Authority. Also the Original Authority as well as the first Appellate Authority have examined and gave categorical findings regarding the acceptance of transaction value. On perusal of the grounds of appeal, no ground is found to interfere with the orders of the lower Authorities. - Decided against the revenue
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