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2017 (11) TMI 786 - AT - CustomsMisdeclaration of value - Glass Chatons/stones - the goods were undervalued, when compared with the imports through Mumbai Customs and NIDB data - Held that: - the subject goods are to be classified as glass beads under Customs Tariff Heading 7018 10 20. The Revenue has not given any substantial material and evidence to differ from the finding given by the Commissioner (Appeals) in the impugned order in appeal - The impugned order-in-appeal further, analyses the valuation aspect in detail and conclude that the Department did not produce any evidence to reject the transaction value in the present case. The impugned order arrives at the finding that the order passed by Additional Commissioner enhancing the assessable value is not fair and legal and transaction value declared by the importer is true transaction value. The Department has not given any further evidence to substantiate that the respondent misdeclared the description and value of the goods. There is no convincing ground given by the Revenue to reject the transaction value declared in the import documents by the respondent importer - appeal dismissed - decided against Revenue.
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