2023-VIL-1280-CESTAT-CHD-CU
  1. Home
  2. 2023-VIL-1280-CESTAT-CHD-CU

CUSTOMS CESTAT Cases

Customs – Import of Aluminium Scrap – Enhancement of value – Setting aside of re-assessment - Respondent imported Aluminium Scrap by filing bills of entries and self-assessed the duty – Assistant Commissioner assessed bills of entries at higher value than declared value – Respondent paid enhanced duty voluntarily without any protest and challenged same before Commissioner (Appeals) – Commissioner (Appeals) set aside re-assessment of goods at enhanced value and restored self-assessment at declared value and allowed appeals filed by Respondent – HELD – When importer has voluntarily accepted enhanced value without any protest, it is not incumbent upon department to pass a speaking order – Proper officer can reject declared transactional value based on certain reasons to doubt truth or accuracy of declared value – Proper officer doubted truth or accuracy of value declared by importer for reason that contemporaneous data had a significantly higher value – Very fact that Respondent/importer had agreed for enhancement of declared value implies that importer had not accepted value declared by them in bills of entries, thus, value declared in bills of entries automatically stood rejected – Once importer voluntary accepted enhancement, then he is precluded from challenging same – Commissioner (Appeals) completely failed to advert to crucial aspect that importer had accepted enhanced value – Impugned order passed by Commissioner (Appeals) is not sustainable in law and therefore, set aside and appeals are allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?