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2008 (9) TMI 354 - AT - CustomsValuation of Imported Car – Extra fittings and refurbishments – held that - Commissioner (Appeals), while giving abatement for the extra fittings and refurbishments, has followed this Bench’s ruling which is binding on him - in the absence of any allegation that the appellant had paid more than the Transaction Value and in the absence of the situations enumerated in Rule 4(2) of the Customs Valuation Rules, the invoice value has to be accepted - Therefore, we partially allow the party’s appeal with regard to valuation and reject the Revenue’s appeal with regard to the valuation on account of abatement for the value of extra fittings and refurbishments
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