Home Case Index All Cases Customs Customs + AT Customs - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 143 - AT - CustomsValuation - Commissioner of Customs (Appeals) accepted the discounted price of import which was in the range of 87% to 97.35% - adoption of transaction value of contemporaneous imports - Held that:- The Department’s stand is that burden of proof to prove that the transaction value is as per contemporaneous imports is on the importer but it is not so. Actually here the onus is on the Department- Revenue to prove that the value declared by the Respondents is not correct transaction value. This burden of proof has not been discharged by the Revenue and as the facts stand the transaction value declared by the Respondents has to be accepted by the Customs. Considering the fact of assessment of identical goods as done by Kolkata Customs, which is in line with the respondent’s declaration filed with the Bangalore Customs (Air Cargo Complex), and which has been sustained by the Commissioner (Appeals) in his impugned order dated 22.6.2010 and considering the above discussions and the case laws referred above, we reject the appeal filed by the Revenue and uphold the impugned order passed by the Commissioner (Appeals). - Decided against the revenue.
|