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2023 (8) TMI 1245 - AT - CustomsValuation of import of ceramic tiles - enhancement of value - rejection of declared value - reliance placed in NIDB data on contemporaneous imports - HELD THAT:- Rule 10A provides for situations in which the transaction value declared value can be rejected. It says that if the proper Officer has reasons to doubt the truth or accuracy of the value declared by importer, he can proceed to re-determine the value of the goods after rejecting the transaction value. In the present case, there is no evidence put forward by the department as to the reason for doubting the transaction value. In para 5 of the order in original it is merely stated that as per the letter received from the Director of Valuation, Mumbai dated 19.03.2008 the provisional assessment is finalized by taking the NIDB data into consideration - The department has failed to establish the grounds to reject the transaction value. The enhancement of value of imported goods without giving proper reasons to reject the transaction value cannot be sustained - Appeal allowed.
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