Case Law Details
Case Name : Commissioner of Customs ICD Patparganj Vs Sedna Impex India Pvt Ltd (CESTAT Chandigarh)
Appeal Number : Customs Appeal No. 60396 of 2022
Date of Judgement/Order : 25/06/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Chandigarh
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Commissioner of Customs ICD Patparganj Vs Sedna Impex India Pvt Ltd (CESTAT Chandigarh)
The case of Commissioner of Customs ICD Patparganj Vs Sedna Impex India Pvt Ltd (CESTAT Chandigarh) revolves around an appeal filed by the Revenue against an order of the Commissioner (Appeals), which had set aside the assessment of imported fabrics at an enhanced value. Here’s a detailed summary of the case:
Background and Facts:
- Import and Assessment: Sedna Impex India Pvt Ltd imported fabrics and declared their value in Bills of Entry filed at ICD Ballabhgarh on a self-assessment basis. The Assessing Officer found the declared value inadequate compared to contemporaneous import data and enhanced the assessable value under Rule 12 of CVR, 2007.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.