Case Law Details
Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi)
we find that assessing officer have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the dotted line for taking delivery of their goods to carry on their business, and also save the demurrage charges if the consignment is delayed in the port for want of clearance. Relying on the precedent Final Order No. 6345563456/2018 dated 25.10.2018 of this Tribunal and also in view of the Order-in-Appeal No. CC(A)/CUS/D-II/ICD/788-1083/2014 dated 31.12.2014 had been accepted in respondent own case, we uphold the impugned common order(s) in appeal. Accordingly, these appeals by Revenue are dismissed being without merit. The stay applications also stand disposed of accordingly.
Full text of the Order of CESTAT
These appeals filed by Revenue along with stay applications against the impugned order whereby the Commissioner (Appeals) has set aside the enhancement made in the declared value in respect of 57 Bills of Entry which were filed by the respondent for import of various kind of polyester knitted fabric of different weight and colour during the period 8 June, 2018 to 9 February, 2019.
2. The brief facts are that the respondent importer of polyester knitted fabrics were filing Bill of Entry from time to time at ICD Sonepat on the basis of self assessment of duty on the declared transaction value. The Bills of Entry were assessed by Assistant/Deputy Commissioner of Customs, by enhancing the value over and above the declared value. However, no speaking order was passed giving reasons for rejection of the declared value and enhancement thereof.
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