Case Law Details
Case Name : Himalaya Tractor Co. Vs Commissioner of Customs (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Himalaya Tractor Co. Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that rejection of declared value based on NIDB data on similar goods unsustainable. Accordingly, differential duty demand and imposition of penalty thereon is unsustainable.
Facts- The Appellant is a registered partnership firm, imported tractor parts in lots from China. The Appellant filed nine Bills of Entry for home consumption which were assessed to duty and the proper officer of Custo
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