Case Law Details
Case Name : Shree Shyam Enterprises Vs Commissioner of Customs (Import) (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Shree Shyam Enterprises Vs Commissioner of Customs (Import) (CESTAT Delhi)
CESTAT Delhi held that re-determination of value resorting to valuation under Rule 7 of the Customs Valuation Rules justified on failure to advance any documents/ invoice to substantiate the value of goods.
Facts- A specific intelligence was gathered by the officers of Customs (SIB) ICD (Import) that goods contained under Bill of Entry No 4873621 dated 12.04.2016 (RUD-1) to be grossly undervalued Ac
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