Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 2018 (4) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2018 (4) TMI 552 - AT - Customs


Issues: Determination of transaction value under Customs Valuation Rules, consideration of submissions regarding import policy, reliance on Chartered Engineer's certificate, imposition of redemption fine and penalty, alleged discrepancies in certificates.

Determination of transaction value under Customs Valuation Rules:
The case involved the appellant challenging the determination of the transaction value under Rule 8 of the Customs Valuation Rules without ruling out valuation under Rule 4 onwards. The appellant argued that this approach was illegal and unjust, citing previous decisions and judgments. The Tribunal considered this argument but ultimately upheld the enhanced value, stating that the goods, being reconditioned, required a license for import as per the import policy in force.

Consideration of submissions regarding import policy:
The appellant contended that used micro-processors were freely importable, and no license was needed for their importation. However, the Tribunal found that the goods in question were classified as used, not reconditioned, and thus required a license for import. The Tribunal also noted that the Chartered Engineer's certificate did not mention the claimed reconditioning of the goods, further supporting the requirement for a license.

Reliance on Chartered Engineer's certificate:
The case involved conflicting certificates from the Chartered Engineer regarding the nature of the imported goods. The Tribunal acknowledged the conflicting reports but ultimately relied on the original certificate, which stated that the goods were used and required a license for import. The Tribunal dismissed the argument that a second report was prepared under pressure from the department.

Imposition of redemption fine and penalty:
The appellant argued that the imposition of redemption fine and penalty was unwarranted. However, the Tribunal upheld the penalties imposed by the original authority under Sections 111 and 112 of the Customs Act, 1962, finding no grounds for interference.

Alleged discrepancies in certificates:
The appellant raised concerns about discrepancies in the certificates provided by the Chartered Engineer. The Tribunal acknowledged these concerns but ultimately upheld the decision based on the original certificate, which indicated that the goods were used and required a license for import. The Tribunal also noted that the Commissioner (Appeals) had considered and adjudged upon these discrepancies.

In conclusion, the Tribunal dismissed the appeal filed by the appellant, upholding the decision of the Commissioner (Appeals) regarding the enhanced value, confiscation of goods, and imposition of penalties. The Tribunal found no infirmity with the impugned order and sustained it, emphasizing the requirement for a license for the import of used goods as per the import policy in force.

 

 

 

 

Quick Updates:Latest Updates