Customs Cannot Enhance Imported Goods Value Based on Unverified Private Website Data

Ajay Traders Vs C.C.-Mundra (CESTAT Ahmedabad) Introduction: The CESTAT Ahmedabad recently addressed a crucial case involving Ajay Traders and C.C.-Mundra regarding the enhancement of the value of imported goods. The dispute arose when Customs Authorities increased the assessed value based on data from a private website, Zuaba. Detailed Analysis: 1. Background of the Case: Ajay Traders filed a bill of entry for Jute Bags, but Customs enhanced the value after relying on Zuaba portal data. The appellant challenged this, leading to a series of legal proceedings. 2. Legal Arguments: Appellant&#...