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Declared value cannot be rejected solely based on NIDB data: CESTAT Chennai
Case Law Details
- Case Name
- Atlantis Trading Company Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Atlantis Trading Company Vs Commissioner of Customs (CESTAT Chennai)
Introduction: In a recent judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai addressed the appeal filed by Atlantis Trading Company against the re-valuation of imported goods by the Assistant Commissioner. The dispute centered around the rejection of the declared value by the Revenue based solely on the National Import Database (NIDB) data.
Background: Atlantis Trading Company imported induction cookers from China and declared unit values for each item. The Assistant Commissioner, suspecting ...
