2009 (1) TMI 585 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi, consisting of S/Shri M. Veeraiyan and P.K. Das, JJ., heard 33 appeals by the same appellant concerning the valuation of waste paper imported from January 2005 to May 2005. The common issue was the valuation of the imported waste paper. The appellant imported various types of waste paper and declared values ranging from 55 US $ to 125 US $ per metric tonne. The original authority enhanced the prices to US $ 130 PMT based on past assessments. The appellant contested the enhancement, citing previous objections and appeals against similar actions by the Department. The Commissioner (Appeals) had remanded a similar case back to the original authority for proper consideration.

After careful consideration, the Tribunal set aside the orders of the Commissioner (n Appeals) and the original authority regarding the value enhancement. The matter