Customs Appeal Dismissed: No Substantial Legal Question Found, All Pending Applications Resolved.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 dismi... ... ... Title: Supreme Court of India dismisses civil appeal against Commissioner of Customs (Appeals), Cochin

Judges: S. Ravindra Bhat and Aravind Kumar, JJ.

Key Points:
- No substantial question of law identified in the appeal
- Appeal dismissed
- Pending applications disposed of 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. COMMISSIONER OF CUSTOMS, COCHIN Versus GLOBAL INDUSTRIES
Customs
2023 (11) TMI 923 - SC Order - 2023 (386) E.L.T. 32 (SC)
SUPREME COURT OF INDIA - SC
Dated:- 13-7-2023
Civil Appeal No. 10791 of 2011 - -
Customs
S. Ravindra Bhat and Aravind Kumar, JJ. Shri N. Venkataraman, A.S.G., V.C. Bharathi, Udai Khanna, Ms. B. Sunita Rao, Gunmaya Mann, Advocates and Mukesh Kumar Maroria, AOR, for the Appellant. Shri Prakash Shah, Wattan Sharma, Advocates and Nikhil Jain, AOR, for the Respondent. ORDER Heard Learned Counsel for the parties. 2. 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. 3. The civil appeal is accordingly dismissed. 4. Pending applications, if any, are disposed of.
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