Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Declared transaction value for imported second-hand machinery was held to remain acceptable where the load port Chartered Engineer's certificate supported the valuation and no relationship, extra remittance, or other circumstance displacing transaction value was shown. The customs authorities had merely substituted a local Chartered Engineer's certificate, based on unspecified market enquiries and without disclosed technical basis or testing, for contemporaneous import evidence. The Tribunal held that, in the absence of a speaking order and without challenging the genuineness of the load port certificate, rejection of the declared value and enhancement of value were untenable. The appellate order was set aside and assessment under Section 14 was directed on the declared value.
Declared transaction value for imported second-hand machinery was held to remain acceptable where the load port Chartered Engineer's certificate supported the valuation and no relationship, extra remittance, or other circumstance displacing transaction value was shown. The customs authorities had merely substituted a local Chartered Engineer's certificate, based on unspecified market enquiries and without disclosed technical basis or testing, for contemporaneous import evidence. The Tribunal held that, in the absence of a speaking order and without challenging the genuineness of the load port certificate, rejection of the declared value and enhancement of value were untenable. The appellate order was set aside and assessment under Section 14 was directed on the declared value.
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