Case Law Details
Case Name : Continental Trading Co Vs Principal Commissioner (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Continental Trading Co Vs Principal Commissioner (CESTAT Delhi)
Summary: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, examined an appeal filed by M/s Continental Trading Co. challenging the Order-in-Original dated 24 December 2022 issued by the Commissioner of Customs, ICD Tughlakabad. The Commissioner had rejected the appellant’s declared transaction value of ₹11.05 crore under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, and re-determined the assessable value at ₹14.19
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