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2016 (8) TMI 182 - CESTAT MUMBAIValuation - arbitrary enhancement of the value of import goods - 100% EOU - supply to related parties - the adjudicating authority has enhanced the value by 100% for the purpose of finalization of assessment under Rule 8 of Customs Valuation Rules, 1988. - Held that:- Even though the respondent has not submitted certain documents but it could not be established on the basis of any material that the value of imported goods has been influenced due to the relationship between the foreign supplier and the respondent. There is no case that the respondent has paid any extra consideration to the foreign supplier. The department has also not made out a case that any contemporaneous import exists. - the adjudicating authority enhanced the value arbitrarily. - Decided against the revenue.
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