CESTAT Ahmedabad Remands Case Over Valuation Disputes – SEZ Duty, CAS-4 Certificate & Time Bar

Sahjanand Medical Technologies Ltd. Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

In the case of Sahjanand Medical Technologies Ltd. Vs C.C.-Ahmedabad, the CESTAT Ahmedabad addressed the appeal against the enhancement of the valuation of goods cleared from an SEZ unit to the DTA. The appellant challenged the duty payment responsibility and the rejection of their declared value based on the CAS-4 Certificate.

The tribunal found that the adjudicating authority had not provided a proper finding on whether the SEZ unit or the DTA buyer was liable for the duty. Additionally, the

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