CESTAT Dismisses Valuation Appeal as Importer Unconditionally Accepted Enhanced Customs Value

Mahabal Impex Vs Commissioner of Customs (Appeals) (CESTAT Delhi) In Mahabal Impex Vs Commissioner of Customs (Appeals), the Delhi CESTAT examined an appeal challenging enhancement of the assessable value of imported polyester knitted fabrics from Hong Kong. The importer had filed a Bill of Entry dated 13 November 2018 declaring the value at US $1.40 per kg. However, the assessing officer proposed enhancement of the value to US $2.30 per kg after doubting the correctness of the declared value. The records showed that the importer accepted the enhanced value proposed by the department and paid ...