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2018 (2) TMI 1421 - AT - CustomsValuation - The grievance of the appellant is that the Department proceeded to take NIDB data that too on a higher basis - Held that: - the value as declared by the importer was based on an invoice, which was admittedly not genuine. In such situation, proposals were made based on the contemporenous assessment, correctness of which has been admitted. No protest has been recorded. As such, we cannot be now called upon to examine the correctness of value in absence of any ground towards that. In the facts of the present case, it is clear that the appellant themselves were in fault in presenting a fake invoice. Appeal dismissed - decided against appellant.
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