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2008 (10) TMI 219 - AT - CustomsConcurrent Jurisdiction – Powers – Manner of Investigation - Valuation of imported items – Held that - As both the Commissioners have concurrent jurisdiction, the Commissioner of Customs (Preventive) has jurisdiction to adjudicate upon the pending bill of entry - Since evidences have been disclosed to the noticees it can not be said that the adjudicating authority went beyond his role and involved himself in investigation - Department has issued the show cause notice with right to issue addendum. when the evidence have been received in overseas investigation, the same have been made available to the notice, there is nothing wrong in it – Document received through diplomatic channel, even if they are in the form of a message cannot be ignored and can be admitted as evidence - the value relating the two other types of software mentioned in the proforma invoice shall not includable whether the same was imported along with the terminals at Delhi or separately imported at Chennai. - The classification of computer hardware under heading 8479.9090 is upheld.
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