The Appellate Tribunal (CESTAT) considered a case involving ...

Tribunal boosts value of imported goods due to undervaluation alert, citing lack of consideration for key documents.

July 4, 2024

Case Laws Customs AT

The Appellate Tribunal (CESTAT) considered a case involving undervaluation of imported engineering goods, specifically 9000 Nos. spares of water filters-75 GPD water pumps. The declared value was rejected, and the value was enhanced based on a DRI alert regarding undervaluation by overseas suppliers. The Tribunal found that the lower authorities did not consider vital documents obtained under RTI, including a CD detailing price workings and contemporary import data. This lack of consideration violated principles of natural justice. The case was remanded to the Adjudicating Authority for reevaluation based on the additional documents obtained, leading to the appeal being allowed through remand.

View Source

← Previous Next →

The Appellate Tribunal (CESTAT) considered a case involving ...

Tribunal boosts value of imported goods due to undervaluation alert, citing lack of consideration for key documents.

July 4, 2024

Case Laws Customs AT

You may also like:

Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found...

Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

The case pertains to the valuation and classification of imported goods as old and used second-hand goods or unused new goods. The key points are: The Chartered...

Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to...

Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

Central Excise and Service Tax Appellate Tribunal (CESTAT) case involving valuation of imported goods - rejection of declared value - enhancement of value. The tribunal...

Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand...

Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

Quick Updates: