2026-VIL-655-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Enhancement in assessable value - Appellant imported a consignment of fishing net from Malaysia with a unit price of USD 5.20 per kg. - Department initiated proceedings on the ground that the assessable value adopted by the appellant was lower than the assessable value of comparable goods. The adjudicating authority enhanced the assessable value to USD 7.07 per kg, and the appellant paid the differential duty and interest under protest - Whether the enhancement of assessable value was in accordance with the Customs Valuation Rules, 2007 - HELD - The Department failed to follow the procedure prescribed under the Customs Valuation Rules, 2007. The Department did not provide any plausible explanation as to why the transaction value declared by the appellant should be discarded, which is the first and foremost requirement under the Valuation Rules. The department's own data showed that in 12 out of 13 comparable consignments, the unit rate per kg was ranging between USD 4.01 to USD 4.40, which was much lower than the rate adopted by the appellant. The Customs Valuation Rules have to be followed sequentially, and the transaction value cannot be rejected without proper reasons - The Department's own letter stated that the goods were found as per the declaration, and hence, the argument of the Department regarding the quality of the goods was not sustainable – The impugned order is set aside and the department is directed to refund the differential duty and interest paid by the appellant, along with applicable interest – The appeal is allowed
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