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Commissioner of Customs (Imports) , Nhava Shva Versus M/s Kruti Stainless Steel Pvt Ltd

2015 (3) TMI 1056 - CESTAT MUMBAI

Valuation of goods - enhancement in value of goods - Held that:- Section 17(6) is only an enabling statutory provision which allow the department to audit the assessment of duty of imported goods at the office or at the premises of the exporter or th .....

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ellant and, therefore, Commissioner (Appeals) should have passed the order on merits. In these circumstances, we remand the case to the adjudicating authority to pass an order on merits - Appeal disposed of. - Application No. C/S/94616/13, Appeal No. .....

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Commissioner (Appeals) 2. In this case, the concerned Dy. Commissioner (Appraising) enhanced the value of imported goods namely, cold roll stainless steel coil by 10% over and above the declared value. The value was enhanced after the goods were exa .....

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that if no speaking order is passed in terms of Section 17(5), then the provisions of Section 17(6) come into play where the proper office is required to audit the self-assessment done by the importer or re-assessment done by the proper officer with .....

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