Value of Imported goods cannot be enhanced without Speaking Order

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. Analysis: 1. Enhanced Value: The appellant imported aluminium powder and declared certain costs. The Departmen...