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2018 (3) TMI 648 - AT - CustomsValuation of imported goods - rejection of declared value - Held that: - For arriving at such deductive value, the adjudicating authority has taken into account the effect of neutralization of taxes and only thereafter arrived at a conclusion that assessable value of goods viz. Vina Adela Red and White Wine should be pegged at ₹ 140 per bottle; that Mondelion Calatayud Wine should be pegged at ₹ 195 per bottle and finally Campo de Borja Crianza Red Wine should be pegged at ₹ 245 per bottle - there are merits in the Revenue’s appeal that the Commissioner (Appeals) has been peremptory in setting aside the findings and conclusions of the original authority. The portion of the impugned order setting aside rejection of declared value and enhancement of value of the imported goods cannot be sustained and is therefore set aside - appeal dismissed - decided against Revenue.
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