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2017 (2) TMI 187 - AT - CustomsValuation - misdecaration of value - 15 KVA Fixed Ground Power Unit - contemporaneous import of the identical goods by Indian Air Force - Held that: - It can be seen from the reproduced certificate of the supplier that it categorically states that the supply of goods which are imported is only US $ 3000 and the list price which is enclosed to the said letter also indicates the same - though the adjudicating authority had reasons to reject the declared price due to the documents found in the package, he should not have jumped the gun and adopted as value without going through the Rules sequentially i.e. 4,5,6,7 and 8. If Customs Valuation Rules are applied, the absence of contemporaneous imports with certificate and invoice of the supplier not being controverted, the value which is declared by the appellant needs to be accepted as there is no valid reason for adopting or enhancing the valuation of the imports made by the appellant - appeal allowed - decided in favor of appellant.
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