Whether the dutiable value is reduced by the amount of inferior goods where the price for imported goods is paid according to the due price for the good (negative)

Even if some of the imported goods are defective goods, the customs value is not reduced by the amount of defective goods, unless the price is fully paid according to the price of standardized goods.

Article 9-3 (1) of the Customs Act

Defendant

Defendant

Busan High Court Decision 91No996 delivered on July 16, 1992

The appeal is dismissed.

We examine the grounds of appeal.

1. According to Article 9-3(1) of the Customs Act, the customs value of imported goods shall be the transaction price adjusted by adding the commission and brokerage fee to the price actually paid or payable by the buyer under subparagraph 1 of the same paragraph. In addition, even if part of the imported goods is defective, as long as the defendant has already paid the price in full according to the fixed product price, the customs value shall not be deemed the amount reduced by the amount of the defective product or not. Thus, the court below is just in determining the customs value and the amount of the evaded tax in accordance with the above purport and method and determining the amount of the additional tax, and there is no error in calculating the customs value erroneously, such as the theory of lawsuit

2. In this case where a sentence of less than 10 years has been pronounced, the grounds for the error of sentencing cannot be a legitimate ground for appeal.

All arguments are without merit.

3. Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.