Order quashed as declared assessable value of imported black pepper accepted

Saravanan Palaniappan Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that the impugned order is liable to be set aside since declared assessable value of imported black pepper accepted. Accordingly, the appeal is allowed and penalties-imposed u/s. 112 and 114AA of the Customs Act quashed.

Facts- The present appeals are filed against the common Order-in-Original passed by the Commissioner of Customs, Tuticorin dated 20.11.2020 whereby the Commissioner has inter alia rejected the declared transaction value in respect of 10,79,000 Kgs

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