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2019 (3) TMI 624 - AT - CustomsRectification of mistake - Extended period of limitation not invoked in SCN - Held that:- The substituting mechanics in the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 notwithstanding, and which are not the substance of the dispute here, the mandate of certain inclusions are also embodied therein. It was, therefore, the responsibility of the importer to include these, and by having failed so to do, rendered the goods liable to confiscation. In these circumstances, the order of the Tribunal has not erred in failing to modify or set aside the penalty - rectification application disposed off.
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