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Local CE Report Cannot Override Valid Load-Port Certificate Without Evidence: CESTAT Chennai
Case Law Details
- Case Name
- Hari Enterprises Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Hari Enterprises Vs Commissioner of Customs (CESTAT Chennai)
In Hari Enterprises Vs Commissioner of Customs, CESTAT Chennai considered whether the rejection of the declared value of imported second-hand Fuji Printer Processors and the consequent enhancement of value were legally sustainable. The appellant had imported six used Fuji Printer Processors by filing a Bill of Entry dated 31.12.2014, declaring a value of JPY 640,000 supported by import documents and a Load Port Chartered Engineer (CE) Certificate. The department, considering the declared value to be low, enhanced it ...





