2026-VIL-269-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Export valuation - Authorities stopped the consignments from being exported on the ground that the value adopted per piece of the leather wallet was higher than the market price, resulting in overvaluation - During adjudication, the value was modified and the goods were confiscated, with an option to the exporter to redeem on payment of redemption fine - Vide impugned order, the Commissioner (Appeals) set aside the Order-in-Original and allowed the appeals filed by the exporter - Whether the rejection of the declared FOB value by the customs authorities and the redetermination of the value was legally valid – HELD - The Customs authorities did not follow the proper procedure specified under Section 14 of the Customs Act and the Customs Valuation Rules, 2007 for determining the export value. The transaction value declared by the appellant in the Shipping Bills should have been accepted as the primary method, unless the revenue proved that the value was influenced by extraneous considerations or that the price was not the sole consideration for sale. However, the revenue failed to discharge this burden. The market survey conducted was also legally invalid as it compared entirely dissimilar products without any analysis of the actual export costs - Since the declared value was found to be valid, the goods were not liable for confiscation under Sections 113(i), 113(ia) and 113(ja) of the Customs Act. The attempt to equate a mere valuation dispute with material misdeclaration is erroneous. As no discrepancy was found in the quality, quantity or characteristics of the goods, the confiscation and penalties imposed are not justified – The revenue appeals are dismissed
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