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2017 (12) TMI 177 - AT - CustomsValuation of imported goods - Coloured Self Adhesive Paper Tape - enhancement of value - entire case of the department is that the goods were mis-declared in their description/classification and there was undervaluation of the goods - Held that: - As for the charge of mis-declaration, the appellant had correctly declared the items as coloured reflective sheeting and had changed the description of the goods to coloured self adhesive paper tape at the instance of the customs officers. They had claimed classification under tariff heading 39199090. However, Bill of Lading and the invoice carried two different descriptions of the same product and it was for this reason, the customs officer directed them to declare as per Bill of Lading - Revenue seems to be presuming that the decision to change the description of the goods was taken in view of prior information regarding declaration of the impugned goods available with the Anti Smuggling staff. However, no evidence to support this belief is coming forward from the impugned order - Hence, the charge of mis-declaration of description of the goods is not tenable in these circumstances. Since the allegation in show cause notice was based on the similar type of goods in the case of M/s.Tanmay International [2017 (10) TMI 220 - CESTAT CHANDIGARH], the above decision of this Tribunal in M/s.Tanmay International is squarely applicable to the present case, where it was held that 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 allowed - decided in favor of appellant.
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