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2017 (10) TMI 220 - AT - CustomsMisdeclaration of description of imported goods - goods described as Colored Self Adhesive Paper tape under Chapter heading 48114900, whereas the goods were found to be radium tape Fluorescent Tape under Chapter Heading 3919 - rejection of Declared value - enhancement of value based on contemporaneous imports - Held that: - the Ld. Commissioner (Appeals) in his order upheld the charge of mis-declaration of the description of the goods but concluded that the rate of duty is same under the CTH 3919 and CTH 4811 - Ld. Commissioner (Appeals) has rightly rejected the enhancement value based on the proforma invoice which was the main foundation for enhancing the value in the adjudication order. From the submissions and documents placed on record by Ld. AR, it has become clear that there was no invoice at the rate of US$ 114.00 and there was only proforma invoices on the basis of which the value was enhanced by the adjudicating authority. Hence, the Ld. Commissioner (Appeals) has correctly concluded that the Department has not been able to adduce any evidence of contemporaneous import to support the value determined by the adjudicating authority. Appeal dismissed - decided against Revenue.
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