Law: Customs Act, 1969

Section: 25,196,196(5)

Customs Act (IV of 1969)----Ss.25 196--Import of goods--Determination of customs value of goods--Onus on importer to discharge burden with regard to determination of value of goods--Scope--Question before High Court was whether Appellate Tribunal could ignore material produced by taxpayer / importer (a corrected version of the invoice and apology letter from principal) to determine value of imported goods, and instead rely on the invoice that the Department had retrieved from the consignment, which was of a higher value--Held, that assessee / importer had failed to prove the corrected version of the invoice and the undated apology letter from the principal; did not disclose the actual invoice and did not prove as to what amount was remitted through Banking or other channels to the principal - Importer had failed to discharge his burden as to the corrected version of invoice and therefore, the original invoice stood proved for simple ease that applicant itself had asked Hank to remit amount on basis of said invoice--Invoice which was retrieved was acted upon in terms of remittance through the Bank--Appellate Tribunal therefore adjudicated on the matter correctly--Reference was answered, accordingly, ORDER: This reference is filed by the importer in respect of the consignment regarding which goods declaration was filed on or around 08.8.2015. The consignment consists of the following goods: - i. PRIVAC 400 ML OPERATION THEATRE SYSTEM LARGE-LOCK CONNECTION (QTY. 30000 PCS) under PCT heading 9018.3990. ii. REDON 1 DRAIN CH.8, 800 MM LENGTH/1 50MM PERFORATION STERILE (QTY. 900 PCS) under PCT heading 9018.3990 at a declared invoice value of US$ 10291.17. GD was selected for scrutiny in terms of Section 80 of the Customs Act, 1969 and was referred for examination. During examination, an invoice of higher value was found as against the declared value in a "Goods Declaration", in response to which a letter of apology was presented by the petitioner, which is apparently a letter of the principle / exporter, which is undated and addressed to the applicant. The tribunal and the statutory forum hearing appeal all concluded that there is a conclusive evidence in respect of…

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