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2018 (9) TMI 1673 - AT - CustomsValuation of imported goods - 100% Cotton Knitted Men’s T.shirt - according to Revenue, there was Over-valuation which was abnormally high to claim higher Duty Drawback - Revenue relied upon the report of the Valuation Committee - rejection of declared value u/r 8 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 - Held that:- This Bench of the Tribunal in the case of Woodern Style Plus Exports Vs. Commissioner of Customs & Central Excise, Tiruchirapalli [2018 (7) TMI 709 - CESTAT CHENNAI] has held that Apart from the report of the Valuation Committee, there is no other evidence to show over-valuation of the cargo. Even the status of the Valuation Committee does not stand disclosed i.e., as to who were the members of the said Committee, how they arrived at the value?; what was the basis of the findings? and what was the technical and expert qualification of the said members? and so impugned orders are not sustainable. Demand set aside - appeal allowed - decided in favor of appellant.
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