Customs Assessment Cannot Rely on Unverified CPU Data: CESTAT Delhi

KDS Exports Vs Commissioner of Customs (ICD) (CESTAT Delhi)

The case involved seven connected appeals filed by four importer firms—KDS Exports, Gokul Overseas, Krish Enterprises, and K.K. Enterprises—and three individuals—Himanshu Gupta, Sudhanshu Gupta, and Deepak Aggarwal—before the CESTAT, Delhi. The appellants challenged differential customs duty demands, redemption fines, and penalties imposed by the Commissioner of Customs (Adjudication), New Delhi, through the Order-in-Original dated 5 September 2007. The imports concerned artificial flowers from China made between 2

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