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2015 (10) TMI 202 - AT - CustomsRe-determination of value of goods – Appellant firm imported consignment of 60 Tonnes of used Aircraft Tyres however it was proposed that imported tyres should be ordered for re-export and to enhance declared value – Penalty on Firm as well as on Proprietor was imposed – Adjudicating authority rejected assessable value and re-determined value of imported tyres and also confiscated imported goods – Held that:- Appellant contended that subject imported goods can be used for fitting in Animal Driven Vehicles – Appellant should be given opportunity to place evidences in support of their contention that imported goods can be used for fitting in ADV and other materials – Matter to be re-examined by Adjudicating authority in light of materials placed including valuation of goods – Therefore impugned order set aside – Matter remanded to Adjudicating authority to decide afresh – Decided partly in favour of Appellant.
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