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Customs Department Cannot Reject Declared Import Value Without Proper Verification: CESTAT Kolkata
Case Law Details
- Case Name
- Sadani Brothers Vs Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Sadani Brothers Vs Commissioner of Customs (Port) (CESTAT Kolkata)
In Sadani Brothers Vs Commissioner of Customs (Port), the CESTAT Kolkata examined whether the Customs Department was justified in enhancing the declared transaction value of imported fishing nets based on comparable import data without following the mandatory procedure prescribed under the Customs Valuation Rules, 2007.
The appellant imported a consignment of fishing nets from Malaysia weighing 25,958.20 kilograms at a declared unit price of USD 5.20 per kilogram under an invoice dated 14.05.2022. A Bill of Ent...
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