DGOV guidelines not overrules Customs Valuation Rules

Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs Valuation Rules? In the present case, the appellant imported Aluminium Scrap under various Bill of Entries and the price declared in the Bill of Entry is as per the invoice of the foreign supplier. The department did not accept the declared value and reassessed the Bill of Entry by enhancing the declared value. Against the reassessment of Bill of Entry appellant filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) rejected appeals on the groun...