Professional Update
(Central Excise Case laws)
Civil Writ 9385/2022 (SC)
Global Technologies and research.
vs
Pr. Commissioner of Customs, New Delhi (Import)
Facts
The appellant is assailing the order of CESTAT in the supreme court u/s 129A of the custom act. The appellant has imported camera and the bills of entry dated 16th February 2018, states the camera as unpopular brand. The custom agencies found that the consignment was grossly undervalued. The investigative agencies examined the goods imported and found that the appellant has imported similar goods or identical goods at a much higher value. The bill of entry is written the goods as unpopular only. The first appellant authority allowed the appeal and the CESTAT reversed the order of the appellant authority. Therefore, the appellant is assailing the order of CESTAT in the Supreme Court.
Issue
Whether the appellant is importing the similar goods or identical goods as imported few month ago at higher value. The only difference is bills of entry mentioned as unpopular brands.
Held.
Supreme HC held the custom officer can reject the value mentioned in the bill of entry and adopt the value of the similar or identical goods, only if proper reasons are recorded in the order, for the purpose of rejection of goods.
In the present case, the imported goods were more or less similar or identical to the consignment imported few month earlier. In the few months, the same goods cannot become from the popular brand to unpopular brand.
Therefore, the Supreme court upheld the order of the CESTAT, as no interference is required in the detailed order.
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CA Manoj Garg
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