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2019 (5) TMI 244 - CESTAT NEW DELHIValuation of imported goods - pearls - rejection of declared value - case of Revenue is that it is a case of mis-declaration of the description of goods, therefore, valuation are required to be assessed by approved valuer of the goods - HELD THAT:- In this case, the appellant have failed to give complete description of the imported goods with regard to size, colour and shine etc. and, therefore, valuation are required to be reassessed as the value declared by the appellant are not acceptable in the absence of description of goods as there is discrepancy in details and prices of imported goods, therefore valuation is required to be done in this case. There are various complaints against Shri Apurva Jagdish Mehta (the approved valuer of the goods), therefore, his reports are not acceptable. As there is no valuation report by approved valuer, therefore, we appoint a panel to value the pearls who shall examine the remnant samples of the goods in question, and thereafter to determine appropriate value of the imported goods and the same shall be the basis of valuation of imported goods. The panel of these three people shall examine the goods and to arrive the correct approximate value of imported goods - Matter on remand.
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