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Re-determination of value resorting to rule 7 of Customs Valuation Rule justified
Case Law Details
- Case Name
- Shree Shyam Enterprises Vs Commissioner of Customs (Import) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Shree Shyam Enterprises Vs Commissioner of Customs (Import) (CESTAT Delhi)
CESTAT Delhi held that re-determination of value resorting to valuation under Rule 7 of the Customs Valuation Rules justified on failure to advance any documents/ invoice to substantiate the value of goods.
Facts- A specific intelligence was gathered by the officers of Customs (SIB) ICD (Import) that goods contained under Bill of Entry No 4873621 dated 12.04.2016 (RUD-1) to be grossly undervalued Accordingly, an Alert No.04/2016-17 dated 12.04.2016 was issued against the Bill of Entry No 4873621 dated 12.04.2016 filed b...
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