Value adopted Arbitrary and Violation of Natural Justice: CESTAT holds Revaluation of Goods not subjected to BIS specifications invalid [Read Order]

arbitrary - violation of natural justice - CESTAT - revaluation of goods - BIS - Taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai hold the revaluation of goods not subject to BIS specifications invalid as the value adopted is arbitrary and a violation of natural justice. M/s.SK Enterprises have imported a consignment of Kids Shoes, Plastic Goggles, Hot Fix Stone etc., and filed a Bill of Entry No.3199945….

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