Customs Valuation Set Aside as Authorities Failed to Provide Contemporaneous Import Data

Chandan Steel Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, was filed against an order of the Commissioner of Customs (Appeals), Mumbai-II, which had upheld the adjudication order confirming re-determination of the value of imported goods, differential duty demand, confiscation, redemption fine, and penalty. The appellant had imported 24.105 metric tonnes of “used/unused articles of base metal and flange protection caps of plastics” from Germany and filed a Bill of Entry dated 23.09.201...