2023 (11) TMI 923 - SCH - Customs

Value of imported goods - adjudicating authority enhanced the value - it was held by CESTAT that only basis for rejecting the transaction value was noticing of contemporaneous imports at higher prices, the transaction value was required to be accepted, order of rejection of transaction value set aside and loading of value - HELD THAT - No substantial question of law arises in this appeal filed against the order dated 12-1-2011 passed by the Commissioner of Customs (Appeals), Cochin. Appeal dismissed.

Summary

Title: Supreme Court of India dismisses civil appeal against Commissioner of Customs (Appeals), Cochin

Judges: S. Ravindra Bhat and Aravind Kumar, JJ.

Key Points:
- No substantial question of law identified in the appeal
- Appeal dismissed
- Pending applications disposed of