Price cannot be enhanced merely on the basis of DGOV circular: CESTAT Ahmedabad

Guru Rajendra Metalloys India Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad held that price cannot be enhanced merely on the basis of DGOV circular unless until some strong material is found to support the price which was fetched from DGOV circular. Matter remitted to the Assessing Authority.

Facts- These appeals filed by the appellant against various bills of entry assessed by enhancing the value as per DGOV Circular and on the consent of the appellant for enhancement of the value. The Assessing Authority has enhanced the value only

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