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NIDB Data Alone Not Sufficient for Re-determination of Value: CESTAT Set-Aside Enhancement
Case Law Details
- Case Name
- Gypsie Impex 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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Gypsie Impex Vs Commissioner of Customs (CESTAT Chennai)
In a recent case before the Commissioner of Customs, Chennai, concerning Gypsie Impex, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Chennai delivered a significant ruling, shedding light on the limitations of relying solely on National Import Database (NIDB) data for the re-determination of value.
The crux of the case lies in the appeal against the Order No.5/2013 dated 28.01.2013 issued by the Commissioner (Appeals), Trichy. The appellant, Gypsie Impex, contested penalties imposed by the adjudicating authority, challen...
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