CESTAT Chennai Set Aside Customs Valuation for Failure to Follow Rule 12 Procedure

Fine Wood Products Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)

The appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, arose from the rejection of the declared transaction value of imported Gurjan Round Timber Logs and the consequent demand of differential customs duty. The appellant had imported timber logs from Myanmar through Cuddalore Port and filed Bills of Entry for assessment. During assessment, the department compared the declared prices with data of similar imports through Tuticorin Port and figures available in the National Im

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