2015 (2) TMI 218 - AT - Customs

Valuation of goods - Confiscation of goods - Perishable nature of goods - whether the case was processed by the Revenue in accordance with the Customs Valuation (Determination of value of Export Goods), Rules, 2007 - Held that - Neither the adjudication order nor the appellate order had expressed any doubt as to the value declared by appellant attracting Rule 8 of the Valuation Rules. In such circumstances, this is not a fit case to keep the appeal pending or to remand the same when the very foundation of the adjudication is not based on statutory rules - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal as the Revenue did not process the case in accordance with the Customs Valuation Rules. The appellant's defense was that the goods were confiscated and export was not allowed. The Tribunal found no doubt in the value declared by the appellant and decided to allow the appeal.