Redetermination of value set aside as goods were replacement for goods imported earlier

Wipro Ltd Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that question of redetermination of value doesn’t arise since the impugned goods were replacement for goods imported earlier which were found to be defective. Accordingly, appeal allowed. Facts- The appellant M/s. Wipro Limited had imported a consignment consisting of 1 set of WS-SVCF-SAMI-BB-K9 service application module for IP supplied M/s. Cisco Systems, Mexico, declaring the value as USD 26,400 (C&F). However, noticing that similar items by another importer was valued at USD 50,600 the declared value was re...