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2017 (4) TMI 832 - AT - CustomsValuation - Rejection of transaction value on the ground that there is a discount which has been offered to the appellant which is not in conformity with the trade practice - Held that: - the lower authorities have not given any contemporary price and also do not put any evidence to show that these discounts were special discount - the ratio of the decision of the apex Court in the case of Eicher Tractors Ltd vs. Commissioner Customs, Mumbai [2000 (11) TMI 139 - SUPREME COURT OF INDIA] squarely covers the issue, where it was held that When a discount is permissible commercially, and there is nothing to show that the same would not have been offered to any one else wishing to buy the old stock, there is no reason why the declared value in question was not accepted under Rule 4(1) - appeal allowed - decided in favor of appellant,
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