Case Law Details
CMR Nikkei India Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
Revenue has vehemently argued that the department were justified in enhancement of value since the importer had accepted such enhancement. We note that in the present matter, other than the admission on the part of the importer, no basis for the adoption of the enhanced value is given. We find that the Appellant in their grounds of Appeals also submitted that the assessment orders have been passed in complete defiance of the provisions of Section 14 of the Customs Valuation Rules, 2011. Neither the provisions of Section 14 of the Customs Act dealing with “Valuation of Goods” nor the provisions of Customs valuation Rules, 2011 have been followed while assessing the impugned bills of entry. The assessment orders do not assign any reason for discarding the transaction value nor do they mention under which rule of Customs Valuation Rules, the value has been determined.
12. Considering the above facts, we are of the view that, in spite of the admission on behalf of the importer, the Revenue is required to satisfy the requirements prescribed under Section 14 of the Customs Act read with Customs Valuation Rules before any enhancement of valuation.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
These Appeals have been filed challenging two Orders-In-Appeal both dated 30.09.2019 whereby the Commissioner (Appeals) had upheld the reassessment of 84 Bills of Entry.
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