Paper Cup Machines Transaction Value Cannot Be Rejected by replying on Set-Aside Order

Tradewell Vs Commissioner of Customs (CESTAT Delhi) M/s Tradewell, Jaipur, appealed an order from the Commissioner (Appeals) that upheld a Deputy Commissioner’s decision regarding the assessment of two Bills of Entry from late 2015. The Deputy Commissioner had rejected the declared transaction value of US$ 3,500 per paper cup machine, increasing it to US$ 7,500 per machine. Crucially, neither the Deputy Commissioner’s original order nor the Commissioner (Appeals)’s impugned order provided specific reasons for rejecting the declared value or determining the new value. Instead,...