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2017 (2) TMI 421 - AT - CustomsValuation - rejection of declared value u/r 10 of the Customs Valuation Rules, 1988 - application of Rule 6 - valuation done on the basis of contemporaneous price of similar goods - Held that: - the invoices produced by the appellant at the time of assessment are not genuine documents. Furthermore, the quantities mentioned in the Air Way Bill and the invoices of K Line Air Services (Hong Kong) Ltd. do not match with quantities and description given by the appellants in their declaration before the Revenue. The invoices produced by the appellants are not genuine and therefore, the same was to be rejected outright. Once the invoices produced by the appellants are rejected, the only alternate is to rely on the documents recovered from the Hong Kong Government. The Commissioner has taken the value declared in the corresponding invoices of K Line Air Services (Hong Kong) Ltd. as the assessable value while doing this he has given suitable adjustments after examining the contemporaneous imports of similar goods in terms of Rule 6 of the Customs Valuation Rules. Appeal rejected - decided against appellant.
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