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Mere conjecture to disassemble branded product not enough for duty recovery
Case Law Details
- Case Name
- Commissioner of Customs (Import) Vs Ankit Enterprises (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Commissioner of Customs (Import) Vs Ankit Enterprises (CESTAT Mumbai)
Held that the goods have been imported, and presented, separately and independently; no evidence, other than conjecture about the conspiracy to disassemble branded products. Recovery of duty not sustainable.
Facts- The assessees imported television sets, video compact disc (VCD) players, and music systems in disassembled form. It was alleged that the importers have resorted to mis-declarations, concerning the description as well as the value of electronic goods namely TV, VCD Player, and Music systems by dec...
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