Home Case Index All Cases Customs Customs + AT Customs - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 155 - AT - CustomsValuation of imported goods - import of old and used worn clothing completely fumigated - restricted goods or not - rejection of declared value - enhancement of value - contemporaneous imports not available - reduction in the quantum of redemption fine and penalty - HELD THAT:- For import of impugned goods that during the impugned period, there was a restriction for import of the impugned goods and no market price is available to ascertain the import price of the impugned goods. Further, NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that circumstances, the rejection of enhanced value by the ld. Commissioner (Appeals) in the impugned order is correct. In the case of NAVPAD ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS, COCHIN [2008 (3) TMI 604 - CESTAT, BANGALORE], it has been held that there is no evidence brought out by the Revenue to show that the appellant has paid more than what he has been declared to the Customs. Therefore, in such circumstances, the Tribunal took a view to impose fine and penalty at 10% & 5% respectively. As the ld. Commissioner (Appeals) has relied upon various judicial pronouncements in the impugned order for reduction of fine and penalty. There are no merits in the Revenue’s appeals, therefore, the same are dismissed.
|