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MESSRS SAMEER ENTERPRISES versus ASSISTANT COLLECTOR CUSTOMS


Determining the Customs Value of Sections 25 and 196 Goods Collectors Customs, Sales Tax and Central Excise (appeal) appeals that the cost per unit of imported goods was assessed at a cost of US $ 243 and the importer accordingly Duty / tax with penalty ordered to be paid and the said order was maintained under appellate tribunal accuracy, in view of the validity of the transaction value of similar goods, section 25 of section 25 of the Customs Act (7) It was not possible to approve the deduction price, in 1969 the unit price was $ 243 per piece, under the circumstances, the adjusting office R was properly determined and properly maintained by the Appellate Tribunal View, so it was expressed and that such record was not shown to be an unlawful action, but it was supported by the Subject. (10)) No question of law was raised for interference by the High Court under Section 196 of the Customs Act, 1969, of the Customs Act, 1969, the appeal was dismissed.

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