Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 703 - AT - CustomsClassification of imported item - enhancement of declared value - “mixed plain plastic film rolls” of cuts/odd sizes - The claim of the importers in these appeals is that the imported goods are from stock lot, hence the lower transaction values - Held that: - no evidence has been brought forth by the department to disprove such an averment or establish that these are not stock lots. In fact, there is no corroborative evidence of any sort, in the form of documents or any other evidence unearthed from the supplier’s end to hold up the allegations of the department. The Custom Valuation Rules will operate only when there is a dispute or a doubt on such transaction value. These rules provide for the manner and method of determining the assessable value in different circumstances. Evidently, such proceduralities are enjoined to eliminate any adhocism or arbitrariness while determining one an enable value. Value of identical imported goods can very well have different transaction values depending on whether the imports are a one time transaction or are one in a series of continuous imports, whether the goods are from a prime lot or stock lot and so on. Appeal dismissed - decided against Revenue.
|