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 Processing Oil (RPO) under Chapter heading 27079900 of Custom Tariff Act and enhancement the value of imported RPO. Commissione...