https://www.taxtmi.com/highlights?id=83432 Appellant imported fuel filters and other filters from China, but upon examination, it was found that the goods were of superior quality branded as Komatsu, Deutz, Volvo, etc., originating from Germany, South Korea, allowing the importer to sell them as original branded filters. The declared invoice value from the Chinese exporter could not be accepted prima facie. The appellant initially agreed to pay the differential duty as per the enhanced value determined by Customs officials but later sought re-examination by a Chartered Engineer approved by DGFT. The Tribunal found no error in the Chartered Engineer's examination and value determination. The appellant was directed to pay the differential duty of Rs.25,23,360/- along with interest to ..... en-us Thu, 28 Nov 2024 07:48:51 +0530 Thu, 28 Nov 2024 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83432 Appellant imported fuel filters and other filters from China, but upon examination, it was found that the goods were of superior quality branded as Komatsu, Deutz, Volvo, etc., originating from Germany, South Korea, allowing the importer to sell them as original branded filters. The declared invoice value from the Chinese exporter could not be accepted prima facie. The appellant initially agreed to pay the differential duty as per the enhanced value determined by Customs officials but later sought re-examination by a Chartered Engineer approved by DGFT. The Tribunal found no error in the Chartered Engineer's examination and value determination. The appellant was directed to pay the differential duty of Rs.25,23,360/- along with interest to ..... Highlights Customs Thu, 28 Nov 2024 07:48:51 +0530 https://www.taxtmi.com/highlights?id=83432