Enhancement of import value based on consent letter without following due process is unsustainable: CESTAT Ahmedabad

Rajkamal Industrial Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)

CESTAT Ahmedabad held that enhancement of import value merely on the basis of consent letter of the importer without following due process of law as contemplated u/s. 14 of the Customs Act read with Customs Valuation Rules, 2007 is unsustainable in law.

Facts- Present appeals are preferred against the common impugned order passed by the Commissioner (Appeals), wherein, he upheld the classification of Rubber Proc

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