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2008 (7) TMI 399 - AT - CustomsThe appellant filed these appeals against the impugned order where the imported goods were confiscated and allowed to be redeemed on redemption fine on the ground of mis-declaration and penalties was imposed - We find that the appellant declared the imported goods as melting scrap, on examination, goods were found to the prime quality varnished and rust free nails. As goods were found not as per the declaration, therefore, we find that transaction value was rightly rejected and the Commissioner of Customs while determining the value of the goods taken into consideration the value of similar goods imported into India and the value of imported raw material for the manufacture of nails for arriving at the assessable value. In these circumstances, we find no merit in the contention of the appellant. The appeals are dismissed.
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