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CESTAT Sets Aside Customs Duty Enhancement & Confiscation Based Solely on NIDB Data
Case Law Details
- Case Name
- Wellman Distributors Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Wellman Distributors Vs Commissioner of Customs (CESTAT Chennai)
Material Facts: M/s. Wellman Distributors (Appellant) imported Plastic LED Bulbs from M/s. Wenzhou Xingye Electrical Co. Ltd., China under Bill of Entry Nos. 8081144 and 8081292 dated January 23, 2015. The Appellant declared a CIF value of USD 13,728.00 for 1,67,760 LED bulbs via Commercial Invoice No. 2014-292 dated December 29, 2014, with payment remitted through ING Vysya Bank on December 19, 2014. First Check examination revealed no physical discrepancies. The Department provisionally assessed the goods by enhancing the valu...
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