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2023 (7) TMI 1069 - AT - CustomsValuation of import goods - H.R. steel plates - allegation that physical weight is in excess to the weight mentioned in their import documents such as import invoices, Bill of lading etc. - enhancement of value to the extent of excess undeclared weight - HELD THAT:- There is no dispute that the weight of the HR steel plates is calculated on theoretical basis taking thickness, length and width of the HR steel plates and the supplier also issue invoices. Accordingly, there is no extra consideration if on this basis there is any increase in physical weight therefore, irrespective of minor difference in weight the value of the goods remain same. Therefore, in our opinion no value can be enhanced on the basis of the weight variation in the facts of the present case .This is an international practice for calculating the weight of similar goods like HR steel plates in the present case. It is obvious that when a theoretical weight is taken by adopting a formula the same will never be matching exactly with the physical weight of the goods. Therefore, due to this minor increase or decrease in the weight valuation cannot be varied. This issue is no longer res-Integra in the appellant’s own case this Tribunal has decided the matter in their favour which is reported at M/S. WELSPUN CORP. LIMITED VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [2018 (12) TMI 173 - CESTAT AHMEDABAD.] where it was held that the manner of computing the physical weight was not the most scientific one inasmuch as the physical weight was arrived at by first arriving at the tare weight of the truck trailer and thereafter arriving at the weight of the truck trailer with the steel plates loaded on it. The demand in the present case is not sustainable. Hence, the impugned order is set aside appeal is allowed.
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