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Commissioner of Customs (I&G) , New Delhi Versus Panna Lal & Sons

2017 (11) TMI 786 - CESTAT NEW DELHI

Misdeclaration of value - Glass Chatons/stones - the goods were undervalued, when compared with the imports through Mumbai Customs and NIDB data - Held that: - the subject goods are to be classified as glass beads under Customs Tariff Heading 7018 10 .....

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nclude that the Department did not produce any evidence to reject the transaction value in the present case. The impugned order arrives at the finding that the order passed by Additional Commissioner enhancing the assessable value is not fair and leg .....

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given by the Revenue to reject the transaction value declared in the import documents by the respondent importer - appeal dismissed - decided against Revenue. - C/142/2011 - Final Order No. C/A/51913/2017-CU(DB) - Dated:- 23-2-2017 - Shri S.K. Mohan .....

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of Customs (Appeals), whereunder he set aside the order-in-original dated 23-10-2010 passed by Additional Commissioner of Customs. The order-in-original passed by Additional Commissioner of Customs sustained the charges of misdeclaration of value in .....

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na Lal & Sons. 3. The brief facts of the case are that the importer-respondent M/s. Panna Lal & sons imported the goods viz. Fancy Glass Beads as declared in the import documents. The Customs referred the matter to SIIB investigation. Th .....

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red with the imports through Mumbai Customs and NIDB data. The order-in-original confiscated the goods with the option of redemption on payment of redemption fine of ₹ 8 lakhs under Section 125(1) of the Customs Act, 1962 and confirmed differen .....

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Customs (Appeals), who set aside the said order-in-original inter alia saying that the transaction value cannot be discarded without clear and cogent evidence with regard to quantity, quality, country of origin and place and time of import. The Commi .....

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-in-original passed by Additional Commissioner. 5. After careful consideration of the facts on record and the submissions of the Revenue, we find that the impugned order-in-appeal has dealt with the definition of glass chatons/stones and other f .....

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