Importer’s Value Accepted Amid Department’s Failure to Provide Documents

C.C. Ahmedabad Vs Electro Polytex (CESTAT Ahmedabad)

CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld.

Facts- The present appeals by the Department have been filed against order of Commissioner (Appeals) relating to issue of valuation of goods. Notably, the value declared by the Respondents upheld and reversed the order of adjudicating authority through his order.

Conclusion- Held that the appeal has been filed by the department after review and authorization by Committee of Commissioners, but even the basic documents like SCN and RUDs including the relevant correspondence has not been put on record. In the absence of such documents having not been made available by the department despite opportunities given, we are constrained to agree with the findings of Learned Commissioner (Appeals) and hold the same as correct based upon evidence on record.

FULL TEXT OF THE CESTAT AHMEDABAD ORDER

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