Home Case Index All Cases Customs Customs + AT Customs - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 185 - CESTAT, CHENNAIArt silk sarees have been confiscated for not corresponding to the declared description and the value, under the provisions of Section 113(ii) of the Customs Act, 1962 - submission of the exporters that in the absence of any evidence of any contemporary export of identical goods at lower price, declared value of the export goods cannot be rejected in terms of Section 114, requires to be accepted in the light of the ratio of the Tribunal’s decision in Advance Exports v. CC, Kandla – [2007 - TMI - 2324 - CESTAT, AHMEDABAD] - plea that sale proceeds of goods exported under two Shipping Bills have been realized and therefore the amount remitted has to be accepted as the price of the goods is also a contention which merits acceptance - charge of over invoicing of art silk sarees is set aside as not sustainable. – Confiscation not justified
|