2025 (1) TMI 1107 - SCH - Customs

Valuation of imported goods - allegation of Fabricated invoices/ original invoices - transaction value of the imported goods - Jurisdiction Of Ld. Adjudicating Authority to appreciate the evidences on record in sustaining the allegations/ the issues raised in the SCN - it was held be CESTAT that The transaction values of other importers could not be considered for re-determination of the subject goods value under Rule 5 of the Customs Valuation Rules 2007. HELD THAT - It is not required to issue notice in the present appeal; hence the same is dismissed.

Summary

In the Supreme Court case, the bench comprising Chief Justice Sanjiv Khanna, Justice Sanjay Kumar, and Justice K. V. Viswanathan addressed an appeal by the Revenue. The court noted the "inconsistent stands taken by the Revenue" and determined that the appeal primarily "challenges a finding on facts." Consequently, the court decided not to issue notice and dismissed the appeal. Additionally, any pending applications related to the case were also disposed of.