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Enhanced Customs Value Set Aside as Chartered Engineer’s Report Lacked Supporting Evidence
Case Law Details
- Case Name
- Daya Exports Vs Commissioner (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Daya Exports Vs Commissioner (CESTAT Allahabad)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, allowed the appeals filed by the importer and set aside the orders of the adjudicating authority and the Commissioner (Appeals), holding that the Revenue had failed to establish mis-declaration of value or description of the imported goods. The Tribunal found that the Chartered Engineer’s valuation lacked supporting evidence and that the re-determination of value, confiscation of goods, enhanced duty demand, redemption fine, and penalties could not be sustained.
The...
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