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2019 (2) TMI 610 - AT - CustomsValuation of imported goods - identical goods - Circular No. 4/99-Cus dated 15-2-99 - Held that:- The Commissioner has observed that to make the test results applicable, all the parameters have to be similar, i.e. description of the goods, the supplier of goods, importer and the price of the goods should be the same. If any one of the parameters is changed, then the test results cannot be applied to those situations. Only when all the parameters are identical, it can be reasonably concluded that the goods were also identical. Since all the goods were not identical and therefore one test report cannot be applied for all the goods and the same has rightly been considered by the Commissioner - there is no infirmity in the impugned order - Appeal dismissed - decided against Revenue.
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