Counterfeit Goods Can’t Be Treated as Branded; Customs Value Enhancement Set Aside

Barfo Impex Vs Principal Commissioner (CESTAT Delhi) The present order of the Customs, Excise and Service Tax Appellate Tribunal, Delhi, disposed of two appeals challenging Orders-in-Appeal dated 02.03.2022, which had upheld rejection of declared transaction values, enhancement of assessable value, confiscation of goods, and imposition of duties, redemption fines, and penalties on the importer. The appellant was engaged in the import of automobile parts. Based on intelligence alleging mis-declaration of brands and undervaluation, consignments imported in October and November 2017 were examined...