Ultimate use of imported goods cannot be criteria for deciding valuation

Bytesware Electronics Vs Commissioner of Customs (CESTAT Bangalore) CESTAT find that commissioner has based his conclusions on the basis of the business model of the appellants and the description of the item in Bills of entry. Learned Commissioner finds that the nature of his business suggests that there is no structured mechanism or book keeping of records and sometimes orders are also booked on the basis of WhatsApp conversations or messages; what is however, intriguing is that the sheer spread of coverage of his customer base; while on the one hand he contends that the items he imports are...