2018 (8) TMI 1240

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....r the Respondent ORDER Per: P. ANJANI KUMAR The appellants have imported used Toyota Landcruiser, Model 2005 declaring a value of Rs. 7,85,326/-. On examination of the vehicle by Customs, it was found that the vehicle was Toyota Land Cruiser Amazon TD whereas the invoice described the same as Toyota Land Cruiser and does not mention the words "Amazon TD"; there were some discrepancies in the ....

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.... guidelines. The original adjudicating authority has given a finding that the profit of margin on this model car is around Rs. 5.9 lakhs and thus the redemption fine of Rs. 4 lakhs was justified. They have relied upon the decision of the Tribunal in Aggarwal Distributors (P) Ltd. Vs. CC, New Delhi [2000(117) ELT 49 (Tri.)] wherein it was held that the Department reliance on the document displayed ....

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.... both sides and perused records. 5. We find that Department has made out a good case for rejection of the transaction value for the reasons that there was differences in the Bill of Lading and invoice whereas the invoice was issued by M/s. World Wide Motors, Dubai, UAI on 08/11/2009. The Bill of Lading dt. 29/12/2009 showed the shipper to be one Mrs. T. William, Dial House, West Midlands, UK and ....

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....rtment was in its right to recourse the Rule 9 of the Customs Valuation Rules, 2007. We also are in agreement with the Department's contention that having established the fact of wrong description, the burden has shifted to the import in the absence of any documentary evidence to substantiate the correctness or otherwise of the invoice, valuation under Rule 9 is quite acceptable. It is seen th....