Home Case Index All Cases Customs Customs + AT Customs - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 353 - AT - CustomsEnhancement of value - wide variation between the prices found in documents like price lists, quotations, price guide and the prices declared by the importers throwing strong suspicion - The price enhancement is mostly based on such price lists, quotations, price guides and no evidence of actual import into India at the price at which the prices mentioned in these documents has been relied upon. – held that - No contemporaneous import prices of comparable goods have been relied upon to enhance the value. The enhancement of the assessable value is not based on reliable evidence and therefore, arbitrary and cannot be upheld - The enhancement of the assessable value being arbitrary cannot be upheld
|