Case Law Details
Krupa Chaton Mfg. Co Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad)
Introduction: The matter of Krupa Chaton Mfg. Co Pvt Ltd Vs Commissioner of Customs was brought before the CESTAT in Ahmedabad. The appellant argued against the improper rejection of the transaction value of imported goods and questioned the adequacy and relevance of NIDB data used by the department. This article explores the intricate details of the case and the subsequent order issued by the CESTAT.
Analysis: The central concern of the case revolved around the rejection of the transaction value and the utilization of NIDB data, with arguments referencing various legal provisions and past judgments, including Gira Enterprises vs Commissioner of Customs, Ahmedabad. The rejection of the transaction value was found to be lacking in substantial evidence and reason, leading the CESTAT to demand a re-adjudication.
The Tribunal criticized the original authority’s approach as unjustified, observing that proper rejection of the transaction value required a speaking order, detailing reasons for the non-acceptance of the value by the department. The reference to past judgments was found to be irrelevant and incorrect, leading to the decision to remand the matter for fresh evaluation.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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