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2020 (3) TMI 322 - AT - CustomsValuation of imported goods - aluminium scrap - enhancement of value based on NIDB data - HELD THAT:- The Tribunal in the case of M/S SANJIVANI NON FERROUS TRADING PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, NOIDA [2017 (3) TMI 359 - CESTAT ALLAHABAD] has set aside such enhancement of the value of the imported scrap - In fact the present respondent M/s Century Metal was also one of the appellant in the said final order. It is further noted that the said final order was upheld by Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDA VERSUS M/S. SANJIVANI NON-FERROUS TRADING PVT. LTD. [2018 (12) TMI 738 - SUPREME COURT]. Appeal dismissed - decided against Revenue.
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