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Case Law Details

Case Name : Metal Powder Company Ltd. Vs Commissioner of Customs (CESTAT Chennai)
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Metal Powder Company Ltd. Vs Commissioner of Customs (CESTAT Chennai)

Introduction: The case of Metal Powder Company Ltd. Vs Commissioner of Customs at CESTAT Chennai involves the enhancement of the declared value of imported aluminium powder, leading to an increase in customs duty. The Department re-determined the value due to perceived undervaluation, and because the foreign supplier was a related party to the appellant. The CESTAT Chennai has directed the matter to be reconsidered.

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