Home Case Index All Cases Customs Customs + AT Customs - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 180 - AT - CustomsGoods imported in the guise of Blister copper in violation of advance license were held liable for confiscation - held that Blister copper merits classification under chapter heading no. 74.02 - initially at time of provisional clearance duty paid on basis of proforma invoice of supplier - as per the contract, value re-determined was far more then value arrived at by adjudicating authority, hence there is no undervaluation or mis-declaration of value - so confiscation is not sustainable - held that the imported consignments are covered by the advance license, demand & penalty not justified
|