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2017 (11) TMI 1409 - AT - CustomsValuation - re-determination of value by the Original Authority - mutuality of interest - Held that: - It is apparent that different brand names carry different values. It is not practicable to have a comparison of one brand with another for Customs duty purpose. Such determination will be highly subjective. As such, the Original Authority is left with only option of arriving at the correct assessable value by backward calculation, which he did. The second major point contested by the appellant is that postimportation expenditure and profit margin allowed is not correct - Held that: - While we note that the appellants contested the post-importation expenditure on the ground that the goods are fragile and some breakage is to be accounted for, we are not convinced by the said submission for the reason that the items are appropriately packed and no evidence is produced to support a particular quantum of breakage occurring during transportation. In the absence of such material evidence we cannot proceed based on simple assertion of the appellant. Appeal dismissed - decided against appellant.
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