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2016 (12) TMI 12 - CESTAT MUMBAIValuation - import of tin prime stock lot - if the goods can be treated as prime product or defective? - Held that: - It is seen that no reasonable explanation has been given to discard the letter of the assayer produced by the appellant. What is the prime quality product and what is the defective products have not been stated. It is seen that the appellant had in the defence stated that they have sold part consignment of the said goods to M/s. Eagle Metal Printers Pvt. Ltd., on highseas basis and the same has been cleared on prime stock lot by the admission on the part of the importer that the goods are anything other than prime product. We find that the Revenue has failed to discharge the onus to prove or otherwise - appeal allowed - decided against Revenue.
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