Allegation of mis-declaration without challenging transaction value untenable: CESTAT Mumbai

Cartridge King Pune Vs Commissioner Of Customs (CESTAT Mumbai) CESTAT Mumbai held that allegation of mis-declaration and duty demand thereon not sustained as department doesn’t challenged transaction value. Further, importer duly mentioned value of all the imported goods in the invoice. Hence, duty demand not sustained. Facts- The importer vide bill of entry no. 3361656 dated 23.05.2019 imported assorted parts of cartridges, OPC drums and black toner from China. It is the case of the department that upon 100% examination of the said cargo only twenty three items were declared hence certain a...