2022 (11) TMI 1458 - SC - Customs

Classification of imported goods - old and used self-propelled platform supply vessel Sagar Fortune - Classifiable under tariff item 8901 9000 of the First Schedule to Customs Tariff Act, 1975 or not - it was held by Tribunal that In the present dispute, we are concerned with recourse to rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 for adoption of the value estimated by the Chartered Engineer appointed by customs authorities and the last of the specifics in rule 10 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 for evaluation of the enhancement upheld in the impugned order. HELD THAT - The civil appeals are dismissed.

Summary

The Supreme Court dismissed the civil appeals after condoning the delay. Pending applications were disposed of. HON'BLE JUDGES: K.M. JOSEPH AND HRISHIKESH ROY, JJ. Appellant represented by N. Venkatraman, ASG, Praveena Gautam, Deepabali Dutta, Gautam Bhardwaj, Advs., and Mukesh Kumar Maroria, AOR. Respondents represented by Charanya Lakshmikumaran, AOR, Apeksha Mehta, Mounica Kasturi, and Pranav Mundra, Advs. (Citation: 2022 (11) T