2020 (11) TMI 330 - SCH - Customs

Valuation of goods - Aluminium scrap - enhancement of value based upon the NIDB data - it was held by CESTAT that enhancement stands set aside by Commissioner (Appeals) by referring the earlier matters of the same assessee in which case such assessments were set aside. HELD THAT - The order of CESTAT upheld - appeal dismissed.

Summary

The Supreme Court of India in 2020 (11) TMI 330 - SC Order, with judges Dr. Dhananjaya Y. Chandrachud, Mr. Hemant Gupta, and Mr. Ajay Rastogi, dismissed the appeal and upheld the order of the Customs, Excise and Service Tax Appellate Tribunal dated 24 June, 2019 in C.A. No. 70216 of 2019 after condoning the delay.