Home Case Index All Cases Customs Customs + AT Customs - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 953 - CESTAT NEW DELHIValuation of imported goods - rejection of transaction value - enhancement of assessable value - mis-declaration of goods - mismatch of invoices - HELD THAT:- Only few goods were found to be mismatch with the invoice and packing list. It is found that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a large variety of goods being small in nature there occurred error at the time of packing of the goods, resulting in some mismatch and finding of few undeclared goods which is not deliberate. It is found that the shipper had also offered to take back the undeclared goods as per the shipping documents. Thus, it is found that there is no case of any deliberate mis-declaration on the part of the appellant (importer) who had filed the Bill of Entry declaring the goods under import as per the invoice and packing list. Accordingly, the allegation of mis-declaration is set aside. Rejection of declared value - HELD THAT:- The court below have rejected the transaction value against the provisions of law without complying with the condition precedent for rejection. Further, it is found that the revaluation have been resorted to without following the due process of law - the rejection of transaction value as well as the revaluation of the goods done are set aside. Thus, the declared value as per the Bill of Entry is accepted. The order of confiscation as well as the redemption fine imposed are set aside - the penalty imposed on the proprietor Shri Joginder Singh under Section 112(a) of the Act are set aside - appeal allowed - decided in favor of appellant.
|