2026-VIL-70-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Mis-declaration of goods, Rejection of declared value and re-determination of value, Confiscation of goods -Appellant filed a B/E declaring the goods as Plain PU Coated Fabric of 0.62 mm thickness. However, on physical examination, the goods were found to be of 0.74 mm to 0.81 mm thickness - Appellant admitted the mistake and agreed to pay the differential duty. Accordingly, the Commissioner rejected the declared value under Rule 12 of the Customs Valuation Rules, 2007 and re-determined the value under Rule 4 based on contemporaneous imports - Whether the proper officer was justified in rejecting the declared value and re-determining the value under Rule 4 of the Customs Valuation Rules - HELD - The proper officer was justified in rejecting the declared value under Rule 12 as there was a clear mis-declaration of the thickness of the fabric, which gave the proper officer a reasonable doubt about the accuracy of the declared value. Once the declared value was rejected, the proper officer was correct in re-determining the value under Rule 4 based on the contemporaneous imports of identical goods - As the goods imported did not correspond with the description provided in the B/E, the confiscation of the goods under Section 111(m) is upheld - As per Rule 4, the transaction value of identical goods shall be the assessable value and not the value re-determined by the officer for the contemporaneous Bills of Entry. To this extent, the re-determination of value is not correct. The assessable value and the differential customs duty and the equivalent amount of penalty under section 114A on the appellant need to be re-determined - the Commissioner is directed to re-determine the assessable value by considering the lower transaction value of the contemporaneous imports under Rule 4, instead of the enhanced value. Accordingly, the duty payable and the penalty under Section 114A on the appellant are also to be re-determined – the appeal is partly allowed by remand
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