Home Case Index All Cases Customs Customs + AT Customs - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 670 - AT - CustomsValuation of imported goods - adhesive coated jumbo rolls - Held that:- The appellant had declared the first of the consignments as ‘plain plastic film’ and the other two consignments as ‘adhesive coated jumbo rolls’ with unit price of US $425/kg and US $ 450/kg respectively. Even though the manufacturer-supplier did, in their communication, clarify the nature of the goods, the appellant has not been able, either before the first appellate authority or before us, to controvert the findings that rolls were consistent dimensions in the imported consignment. There is no doubt that, following a finding of superior quality, the declared value stands on very weak foundations. However, the findings of the original authority on the value adopted, to the extent not dealt with in the impugned orders but assumed to merge therewith, lack the rigour that is mandated by Customs Valuation (Determination of Value of Imported Goods) Rules, 2007; These flaws in the order of the first appellate authority deprives it of legality and propriety that must be rectified - the matter remanded back to the original authority for a fresh decision duly that is in consonance with section 14 and section 125 of Customs Act 1962 - appeal allowed by way of remand.
|