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of <h1>CESTAT sets aside customs value enhancement based on NIDB data without contemporaneous evidence or additional payments</h1> <h3>M/s. Gypsie Impex Versus The Commissioner of Customs, Custom House, Tuticorin</h3> M/s. Gypsie Impex Versus The Commissioner of Customs, Custom House, Tuticorin - TMI Issues:The judgment involves issues related to the rejection of appeal by the Commissioner (Appeals) and the re-determination of value of imported goods under Customs Act, 1962 based on intelligence findings, violation of Rules 43A of Drugs and Cosmetics Act, 1945, misdeclaration of values, and imposition of penalties.Rejection of Appeal and Value Determination:The appellant filed Bill of Entry for clearance of deodorants, declaring a value of Rs.16,27,025. The officers found violations of import rules, misdeclaration of values, and absence of MRP/RSP on packages. The lower authority re-determined the value at Rs.46,22,202, confiscated the goods, and imposed penalties under Customs Act, 1962. The appellant challenged the order citing transaction value, lack of basis for value enhancement, and non-prohibition of imported goods. The Tribunal found the re-determination based on NIDB data unsustainable, set aside the enhancement, and held the defect of missing MRP/RSP as curable.Prohibition of Goods and Port Restrictions:The imported goods were not prohibited under Drugs and Cosmetics Rules, 1945. Representative samples were cleared by the Assistant Drug Controller. The Tribunal noted that the goods were not prohibited and that the port of import, Tuticorin, was later authorized for the goods. A penalty of Rs.1,00,000 was imposed for the violation of port restrictions under Section 111 (d) of the Customs Act, 1962, while other penalties and fines were dropped.
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