Home Case Index All Cases Customs Customs + AT Customs - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 322 - AT - CustomsValuation of imported goods - cloves (old crop) - validity of enhancement of assessable value - Held that: - All that is available on record are the assessed bills of entry without any speaking order commuting the rationale adopted by the ‘proper officer’ to paper. Consequently, we are deprived of wisdom of the ‘proper officer’ in reaching the conclusion that the value be enhanced - no purpose would be served by directing that lack be made good now as the ‘proper officer’ may not, in all probability, be available to do so. The assessment effected in the bill of entry should not sustain - appeal dismissed - decided against Revenue.
|