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2022 (4) TMI 1371 - AT - CustomsRejection of classification - rejection of valuation declared in the bills of entry - 39 bales containing 64,350 pcs. of mixed ready-made garments of different varieties/ qualities/ size - Section 14 of the Customs Act read with the Valuation Rules - HELD THAT:- It is found that admittedly in the re-examination of the goods done, the same have been found to be used and worn clothing. Accordingly, it is held that the Court below have erred in rejecting the classification and valuation as declared in the Bill of Entry. Further, as the appellant has relinquished their title and claim on the imported goods in writing by letter dated 08.05.2008, the whole proceedings against them is vitiated and uncalled for. The impugned order so far this appellant is concerned, is set aside - appeal allowed - decided in favor of appellant.
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