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2017 (5) TMI 226 - AT - CustomsValuation - import of desiccated coconut from Sri Lanka - transaction value - fixation of value on the basis of evidence received from Sri Lankan authorities - appellant claims that from the copies of documents procured by DRI from Sri Lankan Customs, it cannot be reasonably inferred that the goods covered by the documents are the same goods which were received by the importer, accordingly he prayed that the transaction value should be accepted - Held that: - It is seen from the proceedings before the lower authorities that copies of these documents were made available to the importer which clearly indicated the bill of lading number, container number, supplier name, quantity and description of goods, etc., which exactly match with the respective details in the Bills of Entry - The appellant could not produce any material evidences to support the declared value - rejection of transaction value upheld - appeal dismissed - decided against appellant.
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