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2018 (7) TMI 709 - AT - CustomsRedemption fine - penalty - it was the case of appellant that Inasmuch as, the value adopted by the Revenue was on the lower side, the appellant was not interested in export of the goods - Held that:- Apart from the report of the Valuation Committee, there is no other evidence to show over-valuation of the cargo. Even the status of the Valuation Committee does not stand disclosed i.e., as to who were the members of the said Committee, how they arrived at the value?; what was the basis of the findings? and what was the technical and expert qualification of the said members? - impugned orders are not sustainable - redemption fine and penalty set aside - appeal allowed.
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