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2018 (7) TMI 1017 - AT - CustomsValuation of imported goods - Mercedes Benz E220 CDI AT white - invocation of Rule 8 of Customs Valuation Rules, 1988 - Commissioner (A) held that though the assessing officer has correctly invoked the Rule 8 of Customs Valuation Rules, 1988, they have failed to arrive at the price on the basis of which is available in India - Held that:- The respondents have for the first time submitted another invoice showing the price at USD 6200 before the appellate authority. The same was not pleaded before the original assessing officer. Moreover, though it was stated in the Order-in-Appeal that the respondent has produced evidence that in 2006 the same model car was traded in India at ₹ 7,80,000/- and ₹ 8,30,000/-, the price at a reasonable correlation to the invoice submitted by the respondent at the appellate stage; however, the details of invoices were not given - the assessing officer has prima facie accepted the submission of the respondents that the value was declared wrongly at the time of import on the basis of original value in 2001 and the assessing officer has allowed depreciation of 58%. Therefore, the reasonableness of the assessing order is not in doubt. It is a clear case where the Commissioner (A) has entertained a new evidence even though the conditions under sub-rule (1) of Rule 5 (1) (a) to (d) are not satisfied and he has also not given any records in writing for such admission. The matter should necessarily go to the original assessing authority for a proper evaluation of the claim of the respondent with the available evidence and following due processes of law - appeal allowed by way of remand.
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