2026-VIL-539-CESTAT-ALH-CU
  1. Home
  2. 2026-VIL-539-CESTAT-ALH-CU

CUSTOMS CESTAT Cases

Customs - Extra supply to compensate for damages during transport, Mis-declaration of quantity and value of imported goods - Appellant imported consignment of Computer Cabinet Cases and on examination, goods were found in excess of the declared quantity. The revenue authorities rejected the declared value and re-fixed the value based on the report of a Chartered Engineer, who opined that the goods were old and used, and were incomplete desktops - Whether the appellant has mis-declared the quantity and value of the imported goods – HELD - The excess quantity of 111 pieces out of 4,320 pieces is an insignificantly small number. The clarification provided by the foreign supplier that the extra pieces were supplied to compensate for any damages during transport is reasonable. Thus, there is no mis-declaration of quantity with the intent to evade payment of duty - Regarding the issue of mis-declaration of value, the Chartered Engineer's opinion on the value of the goods was casual and unsupported by any evidence. The revenue also did not prove that the importer paid the foreign supplier in excess of the price shown in the invoices. Therefore, the re-determination of the value by the revenue is not warranted - The Tribunal also disagreed with the classification of the goods as incomplete computer systems, as the Chartered Engineer had used the terms "Computer Cabinet Cases" and "barebone systems" interchangeably. Without a Central Processing Unit (CPU), the system cannot be considered an incomplete or unfinished computer system. Merely a computer cabinet case for a computer system without CPU cannot be held to an incomplete or unfinished computer system - The impugned order is set aside and the appeal is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

ISD Distribution in Same Month...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?