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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs are those who import and sell agricultural products, such as the new occupation of new students, from D LLC, etc. in China (hereinafter “Export of this case”).
B. From April 4, 2012 to April 13, 2012, Plaintiff A imported a total of 264 tons of the vegetable steel (including the vegetable steel) as shown in Appendix 1 Nos. 1 to 7, and filed an import declaration of the customs value at USD 459 per ton ($ 440), and on February 6, 2013, Plaintiff A imported 72 tons of the vegetable steel (including the vegetable steel) and filed an import declaration of the customs value at USD 428 per ton (including the vegetable steel).
Plaintiff
B from April 17, 2012 to June 7, 2012, as shown in the attached Table 2, imported a total of 288 tons of the fresh river (including the hydrogen) and filed an import declaration of the dutiable value as US$ 459 per ton (including the fare). From July 17, 2012 to September 17, 2012, Plaintiff C filed an import declaration of the dutiable value as US$ 459 per ton (including the fare) as shown in the attached Table 3, while importing a total of 144 tons of the fresh river (including the steel) as shown in the attached Table 3.
C. The Defendant denies each import declaration price for the goods imported by the Plaintiffs as above (hereinafter “each of the instant courses”) on the grounds that the import declaration price for the goods imported by the Plaintiffs (hereinafter “the instant courses”) was remarkably low compared to the transaction price of similar goods. Based on the transaction price of similar goods pursuant to Article 32 of the Customs Act, calculated the dutiable value based on the transaction price of similar goods. The dutiable value of the new students’ courses imported by the Plaintiff A shall be calculated as USD 532 per ton, the dutiable value of the new students’ courses imported by the Plaintiff A shall be USD 523 per ton, the dutiable value of the new students’ courses imported by the Plaintiff B shall be USD 582 per ton, the dutiable value of the goods listed in [Attachment 2] No. 582 per ton, the dutiable value of the remaining goods shall be USD 532 per ton, and the list of the Plaintiff’s new students’ courses imported by the Plaintiff C shall be determined as USD 507 ton per ton.