Home Case Index All Cases Customs Customs + AT Customs - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 558 - AT - CustomsValuation of imported goods - rejection of declared value - it appeared that the value of the import consignment was mis-declared and it was required to be re-determined - Held that:- In the instant case, having declared a price which is less than that of the scrap, the appellants cannot claim by any stretch of imagination that the value declared by them was correct. Moreover, there was discrepancy in the quantity also as found during the physical examination. The test report given by the Custom House Laboratory has indicated that the composition of the material in the impugned goods was far different from the one submitted by the appellants. These factors together would constitute beyond doubt reason to believe that the declared value was incorrect. Therefore, the declared price was rightly rejected. Appeal dismissed - decided against appellant.
|