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2017 (12) TMI 340 - AT - CustomsValuation - Mini Booster Pump 50GPD of Chinese origin - enhancement of value - Held that: - respondent has stated that this Tribunal has held in the above stated case of M/s Sanjivani Non Ferrous Trading Limited [2017 (3) TMI 359 - CESTAT ALLAHABAD] held that “as provided by Section 14 of Customs Act, 1962 the assessable value has to be arrived at on the basis of the price which is actually paid and in a case the price is not sole consideration or if the buyers and sellers are related persons then after establishing that the price is not sole consideration the transaction value can be rejected and taking the other evidences into consideration the assessable value can be arrived at” - such exercise has not been done in the present case by the Original Authority and, therefore, the impugned Order-in-Appeal is sustainable. Revenue’s contention that enhancement of assessable value by the Assessing Officer was correct has not been supported by any evidence by Revenue. Appeal dismissed - decided against Revenue.
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