2025-VIL-1515-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Undervaluation, Rejection of declared value, Redetermination of value – appellant imported goods "100% Viscose Rayon Embroidery thread". DRI investigation alleged undervaluation of the imported goods and demand of differential duty - The adjudicating authority rejected the declared value, redetermined the value, and imposed duty demand, confiscation, redemption fine, and penalties on the importer and its authorized signatory - Whether the redetermination of value and consequent demand of differential duty are tenable when the goods were cleared by the proper officer after examination and assessment, and the assessment order has not been challenged - HELD - When the transaction value, description, and quantity at the time of importation based on the commercial invoices were declared, the goods were cleared after duly scrutinizing the supporting documents, and the assessing officers had also enhanced the value at the time of assessment, the allegation of suppression or misdeclaration against the appellant cannot sustain. The demand is therefore time-barred - The burden is on the department to prove undervaluation, and value cannot be determined on inference or statement alone without credible evidence of additional consideration. In the absence of an appeal against the assessment order, the value cannot be redetermined - The demand of duty and imposition of penalties on the appellants are set aside – The appeal is allowed
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