Valuation provisions to be considered at confiscation stage & not seizure

Commissioner of Customs (Preventive) Vs Bushrah Export House  (CESTAT Delhi)

Seizure for overvaluation of exports-Valuation provisions to be considered at stage of confiscation and not seizure

The CESTAT New Delhi has held that provisions of Section 14 of the Customs Act, 1962 and Rule 3 of the Export Valuation Rules have to be applied only at the stage of considering liability to confiscation (in a case of alleged overvaluation), after providing an opportunity as contemplated in Section 124, and not at the stage of

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