Case Law Details
Sedna Impex India P Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
CESTAT Ahmedabad held that enhancement of value merely on the basis of NIDB (National Import Database) data without any other independent evidence is not acceptable.
Facts- Appellants filed various Bill of entry seeking clearances of 100% Non-Textured Polyester Lining Falling under chapter CTH 54076190 and Mix Lot of 100% Polyester Knitted Fabrics falling under CTH 60053200 of the Customs Tariff Act, 1975, originating from China and declaring the price.
The original adjudicating authority considering the representation through CPGRAM issued order and rejected the value declared by the appellant and re-determined the value of goods as per NIDB data under Rules of Customs Valuation Rules, 2007 and assessed bills of entry. Therefore, Appellants challenged the assessment before the Commissioner (Appeals) and has also claimed the benefit of Notification No. 30/2004-CE dtd. 19.07.2014 as amended by Notification No. 34/2015-CE dtd. 17.07.2015. However Ld.
Commissioner (Appeals) vide impugned orders-in-appeal has upheld the order of original adjudication authority. Aggrieved by the said Orders–In-Appeal the Appellants have filed theses appeals.
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