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2019 (8) TMI 96 - AT - CustomsValuation of imported goods - contemporaneous bill of entry - qualitative difference - Base Oil SN-500 - to be valued at declared price of US $ 400 PMT as against the departments claim of US $ 450 PMT as per NIDB data? - HELD THAT:- There is no dispute on the fact that the appellant have imported 4000 MTs of base oil and the price on the basis of NIDB data applied is for not more than 500 MTs. It is also observed that the lower authority have not gone into the quality parameter of the goods imported by the appellant and the goods involved in the contemporaneous bill of entry, therefore, due to the higher quantity imported by the appellant, the NIDB data of meagre quantity cannot be applied. It is clear that for applying the NIDB data quantity of the import should be same - on the basis of contemporaneous import the value cannot be enhanced in the present case - appeal allowed - decided in favor of appellant.
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