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2009 (6) TMI 354 - AT - CustomsValuation - Appellants, states that the reduction in the value of the exported consignment by the Customs authorities and consequently reduction in the drawback amount is not justified. He states that the samples from the consignment were not taken - impugned adjudication order, gives the basis of determination of the value, which has taken average price of two comparable brands allowed 10% rate discount and added 20% towards profit margin, interest, transportation etc. to arrive at FOB value for drawback purposes - As such, the valuation done by the authorities below as a result of investigation by the Special Investigation Branch, cannot be said to be arbitrary. - Moreover, the Customs authorities have used the price of two comparable brands to make such determination after allowing trade discount, profit margin etc. Hence, we are of the view that the valuation done by the lower authorities is in order and the same needs no interference and therefore the appeal is rejected.
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