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2018 (2) TMI 956

Rejection of declared value - Polyester Zipper Rolls from China - claim of the appellant was rejected in the impugned order only on the ground that they failed to produce the bills of entry - Held that: - while taking contemporaneous imports for comparison of assessable value, it is necessary to examine that such comparison are made with declared value and not with already enhanced value. Further, .....

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. This is second round of litigation. The impugned order was passed in terms of the directions given by the Tribunal vide Final Order dated 16.03.2016. The Tribunal in the said final order directed the Commissioner (Appeals) to pass a detailed order on merit. 2. Ld. Counsel for the appellant submitted that they have imported four consignments of Polyester Zipper Rolls from China during the period .....

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om Feb. 2008 to July, 2008. The assessable value varies from ₹ 80.12 to ₹ 102.84. He further submitted that the transaction value is bonafide and genuine and rejection of the same requires evidence of mis-statement of such value. Even when comparing with the similar goods with the varying prices, the lowest of such price should be compared. 3. Ld. AR submitted that the impugned order r .....

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action should be comparable in all aspects. Such comparison should take into account the country of origin, quantity imported, terms of such import and period of period, etc. In the present case, on perusal of the data submitted by the appellant, it would appear that the identically described goods from China of almost similar quantity were imported for declared value of ₹ 110.84 in July, 20 .....

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