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2017 (11) TMI 49 - CESTAT NEW DELHIHigh seas sale - import of Stressometer Flatness Measurement and MC 40 R Millmate Roll Force Measurement for Hitachi Mill - Original Authority rejected the High Sea Sale only on the ground that the agreement was dated and signed on 23/12/2011 on a stamp paper which was purchased on 29/12/2011 - Held that: - We are in agreement with the Original Authority that submission of such document before the Customs Authorities vitiates the claim of the importer. The plea that they have other supporting documents to establish High Sea Sale transaction becomes seriously jeopardized in the face of such untenable document filed before the authorities. Accordingly, we hold that the Original Authority has correctly rejecting such agreement. Discount of 20% - Held that: - the sale value between these two companies of the same group cannot be accepted as transaction value for Customs duty unless the relationship is examined and non-influenced nature of such transaction is brought out by evidence. In the present case, admittedly the transaction is between these two related units of ABB and the Original Authority recorded that such special discount was not recognized in the SVB order and the importer also did not submit any explanation to justify such discount. We find no reason to interfere with such finding - discount correctly denied. Penalties - Held that: - The bill of entry claimed High Sea Sale. The support for High Sea Sale is a document which was found to be mis-declared - confiscation and penalty upheld. Appeal dismissed - decided against appellant.
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