2025-VIL-690-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Valuation, confiscation, re-export, auction of seized goods – Rejection of declared value and enhanced in value based on the price list of the supplier. The goods were confiscated under Section 111(m) of the Customs Act, 1962 and the appellant was allowed to redeem the goods on payment of redemption fine and penalty - Whether the re-determination of value by the customs authorities was justified – HELD - The original importation was supplied at a discount of 76% as per the price list, which was not disputed by the Revenue. Further, another importer had imported similar goods at USD 50,600, which was higher than the declared value of USD 26,400 by the appellant. Therefore, the re-determination of value at USD 110,000 based on the supplier's list price without any sufficient reasons was not justified – The impugned order is set aside and the appeal is allowed - Whether the auction of the goods by the Revenue during the pendency of the appeal was valid – HELD - the goods were allowed for re-export by the Commissioner (Appeals) and the appellant had requested for re-export - the auction of goods during the pendency of an appeal without the permission of the appellate authority and without prior notice to the appellant is illegal. The letters issued by the custodian of the goods prior to the adjudication order do not amount to sufficient notice to the appellant. The auction of the goods by the Revenue during the pendency of the appeal was invalid and Revenue is directed to restore the sale value of the impugned goods to the appellant.
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