Determining assessable value of furniture on the basis of weight cannot be justified

Nilkamal Limited Vs Commissioner of Customs (Imports) (CESTAT Mumbai) CESTAT Mumbai held that determining value of furniture on the basis of weight is not justifiable since furniture is never ever sold by weight. Accordingly, revision in assessable value set aside and appeal is allowed. Facts- The present two appeals of M/s Nilkamal Limited stem from two sources of import – one being three consignments from Malaysia between 13th September 2012 and 11th October 2012 and other being ten consignments from China between 17th September 2012 to 12th November 2012 – in which the ‘proper office...