2026-VIL-322-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Reduction of assessable value and imposition of Anti-Dumping Duty (ADD) – Import of melamine were subjected to investigation alleging that the appellants had deliberately declared the value of the melamine to neutralize the ADD - Department reduced the assessable value of the imported melamine from the declared value and imposed ADD on the differential amount as specified in the relevant notification. Penalties and redemption fines were also imposed on the appellants and their Directors - Whether the reduction of the assessable value and the imposition of ADD on the differential amount is justified – HELD - Under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the proper officer can raise doubts on the truth or accuracy of the declared value only if there are certain specific reasons, such as the value being significantly higher than the value at which identical or similar goods are imported, or the presence of abnormal discounts or reductions. In the present case, the declared value was higher than the value determined by the Department, and the Department had relied on data published in a periodic journal (ICIS) to determine the value, without establishing the authenticity and reliability of such data – Though certain efforts have been initiated by the Department to establish over-valuation of the goods imported but that can’t itself give rise to a finding that inflating of price was made for the purpose of evading ADD - The imposition of ADD is a remedial and protective measure to counter unfair international trade practices that cause material injury to the domestic industry, and not a measure to generate revenue - When no lower price of dump imports is referred as transaction value in substitution of usual home market price, one price range published by a periodic journal can’t be taken as transaction value only for the purpose of levy of ADD which would be contrary to the procedure referred in Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - The reduction of the assessable value and the imposition of ADD are not justified – The impugned order is set aside and the appeals are allowed
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