Sponsored
    Follow Us:

Case Law Details

Case Name : Deeplalit Enterprise P Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Custom Appeal No. 11063 of 2016- DB
Date of Judgement/Order : 13/02/2024
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Deeplalit Enterprise P Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

In the recent judgment of Deeplalit Enterprise P Ltd vs C.C.-Ahmedabad at the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, the court delved into a complex case involving the valuation of imported goods, specifically electronic flash memory cards, by M/s Deeplalit Enterprises Pvt. Ltd. The case highlighted significant points of law regarding customs valuation rules, the role of adjudicating authorities, and the principles governing the assessment of imported goods’ value.

Detailed Analysis

The crux of the appeal by Deeplalit Enterprise revolves around the rejection of the declared value of imported electronic goods by the original adjudicating authority, which was subsequently upheld by the Commissioner (Appeals). The primary contention was the invocation of Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, by lower authorities without providing a justifiable ground for rejecting the declared value.

Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031