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2017 (12) TMI 31 - AT - CustomsImport of restricted item - rusted M.S. Pipes - requirement of valid import licence - Held that: - In as much as the nature of the imported goods viz., used rusted pipes, there is no dispute. This being so, the allegations of goods requiring specific import licence, but not produced, is sustainable. Valuation - enhancement of value - case of appellant is that the import was a bulk purchase under quantity import hence enjoyed discount - Held that: - the appellants have not produced any evidence in support of their claim that the declared price was correct transaction value, before any of the lower authorities - both exporter and consignee are identical, aspect which would definitely raised doubt about correctness of the declared imported value - rejection of declared value upheld. Appeal dismissed - decided against appellant.
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