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2008 (8) TMI 271 - AT - CustomsWhether the valuation of Tug imported should be taken as on the date of importation or should be adopted as on the date of filing of bill of entry - Neither a copy of the bill of entry has been submitted nor there is any discussion about the exact date of filing B/E - Appellant cannot take advantage of reduction in value when the tug was under the control of the appellants and in use by themselves - Once the transaction value is available and there is no dispute that the appellants have remitted money on the basis of transaction value, the transaction value is to be the assessable value - As regards the rate of duty, what is relevant is the rate of duty as on the date of filing of B/E and not on the date of transaction value
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