Case Law Details
Case Name : Sheikh &
Appeal Number : Mahajan LLP Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
Date of Judgement/Order : Customs Appeal No. 52368 of 2019
Related Assessment Year : 03/12/2021
Courts :
All CESTAT CESTAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Sheikh & Mahajan LLP Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
Facts- The appellant imported the goods which were alleged to be mis-declared. The appellant accepted that due to mistake of the Chinese supplier the same was mis-declared in terms of value and quantity. On suggestion of the appellant, a joint market survey was conducted along with the appellant and based on the market value the assessable value was determined through deductive method. The appeal was filed on following grounds-
- Goods of the brands not registered with customs are not prohibited and hence seizure, confiscation, penalty and duty are illegal,
- Confiscation of goods u/s 111(d) & (m) illegal as there is no mis-declaration,
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.