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2018 (8) TMI 1240 - AT - CustomsMisdeclaration of imported goods - import of used Toyota Landcruiser, Model 2005 - rejection of transaction value - enhancement of value - quantum of redemption fine and penalty - Held that:- Department has made out a good case for rejection of the transaction value for the reasons that there was differences in the Bill of Lading and invoice whereas the invoice was issued by M/s. World Wide Motors, Dubai, UAI on 08/11/2009. The Bill of Lading dt. 29/12/2009 showed the shipper to be one Mrs. T. William, Dial House, West Midlands, UK and the port of loading to be Felixstone and port of discharge as Cochin - Department was in its right to recourse the Rule 9 of the Customs Valuation Rules, 2007. Having established the fact of wrong description, the burden has shifted to the importer in the absence of any documentary evidence to substantiate the correctness or otherwise of the invoice, valuation under Rule 9 is quite acceptable - It is seen that the Department has placed reliance on the list price as is available on the internet from Toyota UK since the car was imported from UK, it was obvious that the Department has taken the listed prices from the UK website. Due discount of depreciation was allowed to arrived at the value of the car at the time of import. Quantum of redemption fine and penalty reduced - appeal allowed in part.
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