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 929 - AT - CustomsValuation - export of readymade garments - overvaluation - confiscation - redemption fine - penalty - Held that: - even though, the appellant presently is contesting the value determined by Revenue without any market enquiry, we find that the value has been determined on the basis of the documents submitted by the Director of the respondent. The main thrust of the argument raised by the respondent was not on value but on the quantum of fine and penalty ordered after confiscation of the impugned export goods. Consequently, we find no reason to interfere with the value as determined by the adjudicating authority. Appeal dismissed - decided against Revenue.
|