Arbitrary valuation of goods not subjected to BIS specifications is invalid

SK Enterprises Vs Commissioner of Customs (CESTAT Chennai) Arbitrary Valuation of goods without following principles of natural justice cannot be sustained The CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of 2022 dated June 24, 2022] set aside and held that the revaluation of the goods which are not subjected to Bureau of Indian Standards (“BIS”) specifications was made in arbitrary manner and was not adhere to the principles of natural justice. Facts: M/s. SK Enterprises (“the Appellant”) have imported a consignment of Ki...