Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1099 - AT - CustomsValuation - import of a consignment of 79.040 MTs of LLDPE/HDPE mixed granual/powder (floor sweeping) - goods were imported at a price of US$ 225 PMT CIF - on examination goods found to be of US$ 352.35 PMT CIF - Ld. Commissioner(Appeals) on the case being remanded confirmed the valuation done by respondent and held the value at US$ 225 PMT CIF to be correct - whether the contention of the Revenue that the price should be at US$ 352.35 PMT CIF, justified? - Held that: - it is observed that Commissioner(Appeals) has considered the contemporaneous import, various judgments, PLATT price and standing order dated 3-12-1999. Ld. Commissioner(Appeals) found that there is no case of extra commercial consideration that might have influenced the transaction between parties. On going through the detailed discussion of the findings of the Commissioner(Appeals), we do not find any infirmity therein, therefore the same is sustainable - appeal dismissed - decided against Revenue.
|