Home Case Index All Cases Customs Customs + AT Customs - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 552 - AT - CustomsMisdeclaration of description and quantity of imported goods - import of second hand goods - restricted goods - the original authority has not given the calculation for margin of profit either in the notice or in the order and remanded the matter to enable such calculation - Held that: - The import pertains to September 2006. At this point more than 11 years have elapsed. After such a gap of time, it would not be possible to cause cross verification of the appellant’s claim concerning the reconditioned nature of the imported goods - the Chartered Engineer’s Certificate did not mention about the claimed recondition of the impugned goods but that the goods were mentioned as used, hence would require license for import. When actual freight and insurance was available that should have been taken instead of a notional quantum. Appeal dismissed - decided against appellant.
|