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2017 (9) TMI 11 - AT - CustomsValuation of imported fabrics declared as Polyester Knitted Fabrics under CTH 6006 9000 - enhancement of value - the original authority redetermined the value of the goods as USD 59845.30 (Rs.27,64,853/- CIF) and classified the goods to be under CTH 60063300 - Held that: - though the test report has been conducted, it is seen that the rate of duty in respect of both the classifications are same and therefore the contention of the appellant that they had any malafide intention to mis-declare or mis-classify the goods is not without force. Further, a certificate has been produced from the supplier and also bank statement to the effect that the appellant has paid only 4848 USD to the foreign supplier - reliance placed in the case of SAI IMPEX Versus COLLECTOR OF CUSTOMS [1992 (7) TMI 162 - CEGAT, NEW DELHI], where it was held that the transaction value is not enhanceable in the absence of evidence of contemporaneous import of identical or similar goods and that if the manufacturer's invoice is available and genuine, is the best evidence of the price of imported goods - the enhancement of value is unjustified - appeal allowed - decided in favor of appellant.
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