Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 568 - AT - CustomsValuation - enhancement of value - whether the documentary evidence produced by the High Commission of India, U.K. which was obtained from Italian Customs can be relied upon? - If it can be relied upon, whether the value should be enhanced or otherwise? - imposition of redemption fine. Held that: - As regard authenticity of these documents, there cannot be any doubt for the reason that Italian Customs authority has obtained these documents directly from the supplier M/s Delbi Fibres and the same was obtained by the High Commission of India, U.K. From perusal of these documents, it cannot be said that these documents are not authentic - it is further established that the actual value shown in the invoice and documents submitted by M/s Delbi Fibres to the Italian Customs authorities is authentic and valid documents which cannot be questioned. All the documents submitted by the supplier are genuine and correct and considered as valid evidence. Therefore the same cannot be doubted - If it is so, it is established that the appellant had under-valued the goods. Accordingly, enhancement of the value and confirmation of differential duty demand and penalty related to such demand are correct and legal. Redemption fine - Held that: - in the present case neither the goods were available nor the same were released on provisional basis therefore, redemption fine imposed by the adjudicating authority is not legal and proper - redemption fine set aside. Appeal allowed in part.
|