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2019 (10) TMI 549 - AT - CustomsValuation - substantial markup in the supply of these goods, as such, to their customers is a pre-arrangement with the supplier to enable undervaluation with intent to evade duties - HELD THAT:- It is an admitted fact that the shipper and the appellant are connected through a common holding company. That, however, does not suffice to accord approval to the rejection of the declared value. There are no evidence of the relationship having impacted the conditions of sale or that the relationship itself had been suppressed to mislead the assessing authority. There is no evidence of any comparable sales effected by the same supplier to other importers in India - no evidence of the relationship having impacted the conditions of sale or that the relationship itself had been suppressed to mislead the assessing authority. There is no evidence of any comparable sales effected by the same supplier to other importers in India. Appeal allowed - decided in favor of appellant.
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