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2018 (12) TMI 1121 - AT - CustomsMis-declaration of imported goods - melting steel scrap or not - enhancement of value based on NIDB Data - Held that:- The goods imported have been agreed upon between the appellant and the seller as that of being melting scrap. All the requisite documents reveal the goods as that of being melting scrap. An identical question was considered by this Bench in the case of Vardhman Sales Agency [2018 (3) TMI 563 - CESTAT ALLAHABAD], where it was observed that as long as the goods stand described in the import documents as scrap, there can be no charge for the mis-declaration based upon the visual examination of the goods and the findings of under-valuation arrived on the said ground itself cannot be upheld. Appeal allowed - decided in favor of appellant.
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