Importer’s Value Accepted Amid Department’s Failure to Provide Documents

C.C. Ahmedabad Vs Electro Polytex (CESTAT Ahmedabad) CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld. Facts- The present appeals by the Department have been filed against order of Commissioner (Appeals) relating to issue of valuation of goods. Notably, the value declared by the Respondents upheld and reversed the order of adjudicating authority through his order. Conclusion- Held that the appeal has been filed by the departmen...