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Case Law Details

Case Name : Kalima Exim Vs Commissioner of Customs (CESTAT Chennai)
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Kalima Exim Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that adopting the values as fixed by the Valuation Committee without revealing the methodology and basis adopted for such values is not correct and is not in accordance with the Valuation Rules.

Facts- The appellant had filed two shipping bills for export of “Ready Made Gents Shirts” and “Kids Pant Shirt Set” to M/s. Inter Active Commercial Services, Dubai initially for a value of Rs.24,69,

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