Home Case Index All Cases Customs Customs + AT Customs - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 733 - AT - CustomsValuation - enhancement of assessable value for the purpose of levy of CVD - Held that: - on perusal of statements recorded that of Shri Rajesh Nor, Shri Mayur Jain, Shri Mahesh Chamey and Shri Keshavji Bhai, it is very clear that they have not stated that the invoice price which they were submitting to the Customs Authorities where in respect of goods which were procured by them from the importers. They simply handed over such invoices where the description of the goods sold by them tallied with the description of the goods imported by the appellants. That does not establish the link between the goods sold by the said 4 retailers to be the goods which were imported through the above stated Bills of entry. The data used for enhancement of assessable value was not the appropriate data. Appeal allowed - decided in favor of appellant.
|