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2017 (12) TMI 403 - AT - CustomsMis-declaration of imported goods - undervaluation - palm acid oil, palm fatty acid distillate and palm stearin - whether there was any misdeclaration of the description of imported goods? - Held that: - there was a cross-examination of the Chemical Examiner as well as the Joint Director. The samples of the goods were also got tested by the Revenue from Sri Ram Institute for Industrial Research, New Delhi. We find that the ld. Commissioner has correctly analysed the findings in the test report who carried the examination - With regard to the reasoning given by the ld. Commissioner that experts of CRCL has not conclusively stated whether the samples of the goods were residue and why these were not Mixed Oil. In view of the above analysis, the charge of misdeclaration against the importers is not sustainable. Valuation - Held that: - there is no direct evidence indicating that the price reflected on the invoice is not the correct transaction value, we do not find any justifiable reasons to uphold the charge of the Revenue. Appeal dismissed - decided against Revenue.
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