2023 (11) TMI 923 - SCH - Customs

Customs Appeal Dismissed: No Substantial Legal Question Found, All Pending Applications Resolved.

The SC dismissed the civil appeal against the Commissioner of Customs (Appeals), Cochin, as no substantial question of law was identified. Consequently, ... Value of imported goods - adjudicating authority enhanced the value - it was held by CESTAT that only basis for rejecting the transaction value was noticing of contemporaneous imports at higher prices, the transaction value was required to be accepted, order of rejection of transaction value set aside and loading of value - HELD THAT:- No substantial question of law arises in this appeal filed against the order dated 12-1-2011 passed by the Commissioner of Customs (Appeals), Cochin. Appeal dismissed. The appeal challenges the order dated 12-1-2011 passed by the Commissioner of Customs (Appeals), Cochin. The court heard counsel and concluded that 'No substantial question of law arises' in the matter. Consequent to that determination, 'The civil appeal is accordingly dismissed.' The court also disposed of 'Pending applications, if any.' The decision is an order without extended reasoning or alteration of the impugned administrative determination, reflecting a threshold dismissal on the ground that the appeal did not raise any substantial question of law warranting interference.