Home Case Index All Cases Customs Customs + AT Customs - 2008 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 210 - CESTAT, NEW DELHIValuation under Customs Misdeclaration Import of Goods The Commercial invoices dated 28-5-2002, 2-9-2002 and 15-10-2002 said to be from the supplier was produced belatedly along with reply dated 18-2-2005. The same supplier has earlier given documents to suit the convenience of the appellant facilitating mis-declaration of description and value. These are apparently solicited documents and have not been attested by the bank - The Department has preferred to rely on the prices indicated by the Managing Director of the appellant company in his first statement dated 8-1-2003 and claims that the prices indicated by the Managing Director of the appellant company in his second statement dated 20-6-2003 are after thought Held that - For these two commodities, the demand relating to both basic customs duty and anti-dumping duty should be calculated by adopting the higher prices mentioned in the second statement Duplicate demand set aside redemption fine reduced.
|