Declared value on Imported Goods Rejected Solely Based on NIDB Data: CESTAT sets aside Order of Customs Commissioner [Read Order]

CESTAT- NIDB - Customs Commissioner - Imported Goods - Customs - Excise and Service Tax Appellate TribunaL - TAXSCAN

In a recent case, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the order of the Commissioner of Customs which rejected the declared value of Imported Goods solely based on NIDB Data. M/s. Atlantis Trading Company, the petitioner challenged the Order passed by the Commissioner of Customs and…

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