2025-VIL-2125-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Rejection of declared transaction value – Demand of differential duty – Appellant is engaged in import of Mulberry raw silks from Vietnam and has availed benefit of duty exemption in terms of Notification No.46/2011-Cus. – Department received information to effect that Appellant had undervalued the imports – After investigation, department issued show cause notice proposing rejection of declared transaction value, re-determination of same and demand of differential duty – Adjudicating Authority confirmed proposals made in show cause notice – Whether rejection of declared transaction value of imported goods for purported willful undervaluation, their redetermination and consequent demand of differential duty are tenable – HELD – It is well settled principle of law that burden squarely lies on department to prove under-valuation by cogent evidence. Although searches were conducted at various premises, neither impugned order nor show cause notice place reliance on any incriminating evidence found consequent to these searches that would substantiate alleged undervaluation by Appellant. No direct evidences are available to establish allegation of wrong availment of duty exemption under Notification 46/2011-Cus. There is no credible evidence of any extra amount having been paid by Appellant towards said imports over and above transaction value that has been paid through banking channels. Department had failed in proving undervaluation in so far as they pertain to goods on which demand of differential duty had been raised. Findings in impugned order pertaining to rejection of declared transaction value of imported goods, redetermination of assessable value and demand of differential duty are unsustainable. Impugned order in original is set aside – Appeals allowed
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