No Value Loading When Imports from Related Parties Not Proven: CESTAT Chennai

Commissioner of Customs Vs Enfinity Solar Solutions Pvt. Ltd. (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, heard an appeal filed by the Commissioner of Customs (Appellant-Revenue) against the Respondent-Assessee, M/s Enfinity Solar Solutions Pvt. Ltd. The dispute centered on the validity of value loading—the addition of a percentage to the declared transaction value—on the import of goods such as Solar Panels, Photovoltaic Cables, Solar Power Inverters, and accessories. Facts of the Import Transaction The Respondent-assessee imported the goods ...