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Customs - Highlights / Catch Notes

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Maintainability of appeal - Jurisdiction - Valuation of imported ...


Appeal Dismissed: Jurisdiction and Valuation Dispute Over Duty-Free Import of Erca Nuts Below Rs. 110/kg.

June 28, 2019

Case Laws     Customs     HC

Maintainability of appeal - Jurisdiction - Valuation of imported goods - as per Notification importation of erca nuts was made free provided the CIF value was ₹ 110/- or more per kG otherwise duty, redemption, fine and penalty - question to how duty is payable if imported on less value is a valuation dispute between the parties - appeal not maintainable

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