Customs Valuation Dispute: Tribunal Upholds Original Invoice Value for Specialized Industrial Components Despite Weight Variations

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....CESTAT resolved a customs valuation dispute involving mis-declaration of imported goods. The tribunal determined that filing an appeal constitutes a protest against previously consented value. Referencing precedent cases, the tribunal held that variations in weight for unit-based assessable goods do not necessitate changes to transaction value. Specifically, for specialized industrial components sold by units rather than weight, excess weight discovered during physical verification does not invalidate the original invoice value. With no evidence of excess remittance beyond invoice value, the tribunal accepted the declared transaction value and quantity for customs duty assessment, ultimately allowing the appeal.....