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2019 (10) TMI 896 - AT - CustomsValuation of imported goods - Undervaluation and misdeclaration - enhancement of value based on NIDB data - evasion of customs duty - Appellants submits that the investigation into the impugned case is offshoot of investigation conducted against TELE BRANDS (INDIA) PVT LTD, HITESH ISRANI, SHREENATH ENTERPRISES, PRAKASH CHANDRA PANDYA, GNG & CO, NANDGOPAL NAIDU VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI [2016 (1) TMI 97 - CESTAT MUMBAI] - HELD THAT:- The evidence relied upon by the department is identical/similar. Therefore, following the ratio of tribunal judgement in Tele-brands India Pvt. Ltd the impugned order may be set aside. The instant case also relies on unauthenticated Email, retracted statements. We find that in view of the categorical findings by the Tribunal nothing survives in the case. In fact in the case against Tele-brands some confirmation by the originating country was there, which was not relied upon by tribunal as the same was not authenticated and corroborated. Such communication also is not available in this case. We find that as the very reasons for rejection of transaction value are negated, reference to NIDB data is of no help. Appeal allowed - decided in favor of appellant.
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