TMI Blog2020 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Since, correct information was not furnished in the import documents, the transaction value was appropriately rejected under Rule 12 of the Customs Valuation Rules, 2007 and the value was re-determined considering the same as serviceable goods. The appellant had not submitted any plausible evidence either before the authorities below or the Tribunal that the goods in question were correspo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable was assessed to be ₹ 4,09,033/-. The said Bill of Entry was ordered for 2nd check basis appraisement and during physical examination, the department found that 50% of the goods (weighing 13.5 MT) were aluminium pipes (old and used) of 6 feet length and were serviceable. The said pipes fall under the restricted category of goods provided under para 2.17 of FTP, 2009, which requires Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. The case of the department is that the declaration made in respect of the goods as per the Bill of Entry was different than the goods actually imported by the appellant inasmuch as, out of the total quantity of goods imported by the appellant, goods weighing 13.5 MT were found to be old and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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