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The CESTAT allowed the appeal. The department wrongly rejected the declared assessable value of imports under four Bills of Entry. The re-determined value was unacceptable. The differential duty of Rs. 9,60,376/-, order of confiscation, and penalties were set aside. The appellant's statement, allegedly obtained under coercion, could not be solely relied upon to prove undervaluation in the absence of evidence of comparable imports. Principles of natural justice were violated by the ex-parte decision rejecting the declared value without sufficient evidence.
The CESTAT allowed the appeal. The department wrongly rejected the declared assessable value of imports under four Bills of Entry. The re-determined value was unacceptable. The differential duty of Rs. 9,60,376/-, order of confiscation, and penalties were set aside. The appellant's statement, allegedly obtained under coercion, could not be solely relied upon to prove undervaluation in the absence of evidence of comparable imports. Principles of natural justice were violated by the ex-parte decision rejecting the declared value without sufficient evidence.
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