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2018 (4) TMI 1253 - AT - CustomsValuation of imported goods - Used Power Press, Johns, APRX 100 MT Elec/Hyd Operation, Remote Hyd Power pack, Rotating 1100 MM Die Auto INDX (Complete Set) - purchase through e-auction - rejection of declared value - It appeared to the Custom House that the price of the machinery when worked out per ton basis was much than the price per ton of Heavy Melting Scrap imported from Australia during that period which was in the vicinity of AUD 400/ton. Held that: - there are no details in the e-auction invoice of the age, year of manufacture or other serial / identification numbers that would normally be expected to be made available for such machinery. Even gross weight of the machinery is not indicated in the invoice, though, from the inspection report of the Chartered Engineer, it emerges that the gross weight is as much as 27500.00 kgs. In the absence of such particulars, the Customs authorities cannot be faulted for not having accepted the transaction value. The fact that the declared value of the goods was much lower than per/ton value of industrial scrap imported from the same country, though not an approved method for arriving at the transaction value, is nonetheless an indicator of the grossly low value of the imported goods as declared - transaction value cannot be accepted - appeal dismissed - decided against appellant.
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