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2017 (2) TMI 1024 - CESTAT MUMBAIValuation of imported goods - loading of goods based on contemporaneous import - Held that: - appellant has not produced any evidence for loading of the value on their consignment which is contradictory to the actual position as the value was loaded by the group on the basis of the investigation carried out by the SIIB unit of this Custom House which shows that after throught investigation and on the basis of contemporaneous invoices available in the said SIIB unit they prepared the chart of the said item thickness-wise and forwarded the same to the concerned group with the direction to load the value on the basis of the chart prepared and evidence available with them in their file - the appellant had not visited the matter on merits as is evident from the grounds of appeal. We do not find any reason to interfere in the impugned order - appeal rejected - decided against appellant.
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