https://www.taxtmi.com/caselaws?id=764295 CESTAT Chennai held that the Department failed to prove misdeclaration of quantity, grade, and value of imported Mace. The tribunal found fatal defects in the Department's case: non-supply of the Bill of Entry used for price enhancement and lacunae in the analytical report regarding goods' grade. The court emphasized that the onus to prove declared price doesn't reflect true transaction value always lies with the Department and cannot be shifted to the importer. NIDB data cannot be applied directly unless it falls within parameters of identical or similar goods under Customs Act 1962. The re-determined value, fines, and penalties were set aside. For excess quantity of 590.83 kg, declared price was adopted with appropriate duty demanded. Appeal disposed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764295 CESTAT Chennai held that the Department failed to prove misdeclaration of quantity, grade, and value of imported Mace. The tribunal found fatal defects in the Department's case: non-supply of the Bill of Entry used for price enhancement and lacunae in the analytical report regarding goods' grade. The court emphasized that the onus to prove declared price doesn't reflect true transaction value always lies with the Department and cannot be shifted to the importer. NIDB data cannot be applied directly unless it falls within parameters of identical or similar goods under Customs Act 1962. The re-determined value, fines, and penalties were set aside. For excess quantity of 590.83 kg, declared price was adopted with appropriate duty demanded. Appeal disposed. Case-Laws Customs Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764295