Case Law Details
TRIBUNAL REQUESTED CBEC TO ISSUE APPROPRIATE GUIDELINE TO THE QUASI JUDICIAL AUTHORITIES IN ADMINISTRATIVE JUSTICE SYSTEM TO DISCHARGE THEIR DUTIES PUBLICLY IN ACCORDANCE WITH LAW
BRIEF FACTS
Revenue has come in appeal before the Hon’ble Tribunal against the order passed by Learned Commissioner (Appeals) setting aside the assessment enhancing the declared value in respect of imported aluminium foil paper from China.
Adjudicating Authority held that the value of the goods declared to be enhanced which resulted in differential duty.
The Importer preferred an Appeal before the Commissioner (Appeals). Against appeal of Importer challenging the enhancement of assessable value, the Commissioner (Appeals) noticed that there was delay in clearance of goods in violation of the circulars. Setting aside the enhancement of value made by the adjudicating authority, Learned Commissioner (Appeals) directed that the declared value be accepted recalling the bill of entry and refund of the differential amount of duty paid by the importer was directed to be made with payment of interest and in case of denial to make such payment the reason for denial was directed to be given by the Authority denying that.
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