Home Case Index All Cases Customs Customs + AT Customs - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 518 - AT - CustomsValuation - rejection of transaction value - demand of duty with penalty - cloves - import from Singapore and Dubai - country of origin of the goods was shown as Madagascar/ Indonesia/Tanzania - is the rejection of value of cloves on the basis of NIDB data is justified? - Held that: - In the circular, it is not mentioned about the grade of clove. The appellants has produced International Trade Centre bulletin which shows that there is a popular quality known as CG3 and the origin of same is from Madagascar, the Comoros and Zanzibar, and the same is frequently available in the market. The decision in the case of M/s Umrao Singh Pawan Kumar vs CCEI Delhi-IV [2015 (3) TMI 1142 - CESTAT NEW DELHI] relied upon where it is held that the adjudicating authority has mis-guided himself into believing that there was no CG-3 grade cloves. The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - demand and penalty withheld - appeal allowed - decided in favor of appellant.
|