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2024 (1) TMI 1088 - CESTAT CHENNAIRe-valuation of imported goods - re-determination/enhancement of value of both the “Infrared Thermometer” as well as “Fingertip Pulse Oximeter Blue Colour” in terms of Rule 5 of the Customs Valuation Rules, 2007 - rejection of declared value - HELD THAT:- The principles of natural justice have not been followed by the first appellate authority insofar as the Infrared Thermometers are concerned, instances of imports relied upon have not been furnished to the appellant, but the same have been used against the appellant. There is no denial by the Revenue on the above facts. Hence, it appears that at least insofar as valuation of the thermometer in question is concerned, the re-determination of the value is not proper. The contemporaneous imports relied upon by the first appellate authority having not been put across for rebuttal, the impugned order suffers from serious legal infirmity, being violative of the principles of natural justice. The first appellate authority has undoubtedly proceeded beyond the scope of the appellate jurisdiction as prescribed under the statute and therefore, the impugned order to this extent cannot sustain. Insofar as the enhancement of value of Fingertip Pulse Oximeter is concerned, no specific arguments were advanced - the appeal insofar as the enhancement of value of the oximeter is concerned, is dismissed. The appeal is partly allowed and partly dismissed.
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