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2019 (1) TMI 670 - AT - CustomsValuation of imported goods - wooden furniture - loading of invoice price on prorata basis to the extent of excess weight found on physical verification of the goods - Held that:- Undisputedly the appellant had imported wooden furniture of different varieties meant to be used in bedrooms and hall etc. While importing the said goods, the appellant had declared the classification of the product, under Chapter 94036000 and 94032090 of CTA, 1975 which are assessable to duty as unit not by weight. Therefore, noticing excess weight at the time of physical verification of the import by the Customs authorities, in our view, could not in any manner change the transaction value disclosed in the proforma invoices, which has not been disputed by the Revenue. Loading the invoice price prorata basis to the extent of excess weight of the furniture noticed during the physical examination is unsustainable - appeal allowed - decided in favor of appellant.
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