Case Law Details
Case Name : Hindalco Industries Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Hindalco Industries Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
Conclusion: Assessee-company had not accepted the enhancement of the value as they had requested for passing a speaking order in terms of Section 17(5) of the Customs Act, 1962. Further viewed that Commissioner (Appeals) had not adduced any evidence in support of his finding that assessee had accepted the enhancement of the value of the goods, therefore, assessee should be given sufficient opportunity for presenting their defence and also personal hea
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