2019 (12) TMI 1681 - SCH - Customs

Misdeclaration and undervaluation of imported goods - Timber - rejection of declared value - enhancement of value - reliability on statements - demand of differential duty - Tribunal held that, undervaluation are not supported by any cogent evidence. Further the goods by other importers are also on same price. Hence, the declared value cannot be doubted - Demand do not sustain - appeal allowed - HELD THAT - We find no reason to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The appeal is accordingly dismissed.

Summary

Issues involved: Appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad.

Issue 1: Delay Condonation

The Supreme Court, comprising Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice Hrishikesh Roy, condoned the delay in filing the appeal. This was the initial step taken by the Court before proceeding with the case.

Issue 2: Challenge to Impugned Order

Upon reviewing the case, the Court found no valid reason to interfere with the impugned order dated 26 February 2019 of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. Consequently, the appeal was dismissed by the Supreme Court.

This summary provides a concise breakdown of the legal judgment, highlighting the key issues and outcomes of the case.