Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 143 - AT - CustomsValuation of imported goods - enhancement of value on the basis of earlier import made by appellant - market inquiry conducted without informing the appellant - Held that:- With regard to the earlier import made by the appellant, the matter travelled before this Tribunal and has held that the value of imported goods shall be the transaction value and the same is required to be accepted. Therefore, in the earlier import wherein the Revenue sought to enhance the value has already been set aside by this Tribunal, therefore, the same cannot be the ground for enhancing the value, the import made in question. Enhancement of value on the basis of market enquiry conducted by the Revenue - Held that:- Admittedly, it was conducted at the back of the appellant without informing the appellant and secondly on the face of it the market enquiry seems to be of a fabricated one as it was neither obtained from any dealer, distributor and these persons did not come forward for cross examination and therefore, this evidence cannot be relied upon to enhance the value of imported goods. The Revenue has failed to give concrete evidence for mis-declaration of the goods, in that circumstance, the assessable value of the imported goods cannot be enhanced - appeal allowed - decided in favor of appellant.
|