TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal orders de-novo assessment, emphasizes fair opportunity and document disclosure.</h1> <h3>C.C., Mundra Versus M/s. Sedna Impex India Pvt Ltd</h3> C.C., Mundra Versus M/s. Sedna Impex India Pvt Ltd - TMI Issues:1. Valuation of imported goods compared to contemporaneous imports2. Claim of exemption from CVD under Central Excise Notification No. 30/04-CEAnalysis:1. The appellant imported Polyester Knitted Fabrics from China and declared a unit price in the bills of entry. The Customs department found the declared value substantially low compared to contemporaneous imports. The Assessing Officer re-determined the value at USD2.20 per KG under Rule CVR, 2007. The Commissioner (Appeals) set aside the enhancement of valuation but denied CVD exemption claim as it was not initially claimed. The Tribunal noted that the Assessing Officer should have provided documents of contemporaneous imports to the appellant. The matter was remanded for re-consideration, emphasizing the need for a de-novo order with a fair opportunity for the appellant.2. The appellant appealed the denial of CVD exemption under Notification No. 30/04-CE. The Tribunal held that since the exemption was legally due, the Assessing Officer should have granted it, even if not claimed initially. The Tribunal disagreed with the Commissioner (Appeals) and directed a re-consideration of the exemption claim along with the valuation issue. The Assessing Officer was instructed to provide all relevant documents to the appellant and ensure a fair hearing before issuing a new order.This judgment highlights the importance of fair assessment practices, providing necessary documents to parties, and allowing legitimate exemptions even if not initially claimed. The Tribunal's decision to remand the case for re-consideration aims to ensure a just outcome based on all relevant factors and legal entitlements.
TaxTMI 