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CESTAT allowed the appeal, setting aside the Principal Commissioner's order and restoring the classification and declared valuation. The Tribunal held that the Principal Commissioner unlawfully reclassified LED continuous lighting equipment from CTH 9006 to CTH 9405 despite prior appellate and adjudicatory orders in respect of identical products accepted by the Department; divergent treatment of remaining Bills of Entry was impermissible. A revised statement under s.108 Customs Act was held inadmissible absent appropriate witness examination and opportunity for cross-examination, and subsequent reliance on a post-date price list and an ex parte market survey was rejected. The CA certificate supporting the declared value was retained, and the rejection and re-determination under Valuation Rules were quashed.
CESTAT allowed the appeal, setting aside the Principal Commissioner's order and restoring the classification and declared valuation. The Tribunal held that the Principal Commissioner unlawfully reclassified LED continuous lighting equipment from CTH 9006 to CTH 9405 despite prior appellate and adjudicatory orders in respect of identical products accepted by the Department; divergent treatment of remaining Bills of Entry was impermissible. A revised statement under s.108 Customs Act was held inadmissible absent appropriate witness examination and opportunity for cross-examination, and subsequent reliance on a post-date price list and an ex parte market survey was rejected. The CA certificate supporting the declared value was retained, and the rejection and re-determination under Valuation Rules were quashed.
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