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2017 (6) TMI 191 - AT - CustomsValidity of impugned order - the learned Commissioner(Appeals) has discussed that the value has been refixed only on the basis of the value given by the appellant by producing the genuine invoice, Commissioner(Appeals) has not discussed the reasons for confirmation of differential duty in respect of the two earlier Bills of Entry - Held that: - The undervaluation has been sustained by the original authority on the basis of the invoice indicating correct valuation submitted by the proprietor of the importer himself at the time of investigation by the Revenue. As such, prima facie, the case of undervaluation appears to be sustainable - appeal allowed by way of remand.
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