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2018 (12) TMI 447 - AT - CustomsValuation of imported goods - enhancement of value based on DGOV Circular No. Val/Tech/25/2013 dated 07.08.2013 and thereby applying the NIDB data - Held that:- Identical issue decided in the case of M/S. SRR INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [2018 (12) TMI 392 - CESTAT AHMEDABAD], where it was held that The assessable value of the goods i.e. PU Belts is enhanced by the customs authorities mainly on the basis of DGOV Circular, which is not an authority to dispute the valuation of the imported goods. It was also held that the NIDB data is also of no basis and relevant to the present case. The enhancement of the value of imported goods and consequential differential duty demand is not legal and correct - appeal allowed - decided in favor of appellant.
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