Commissioner Of Customs Vs Hanuman Prasad & Sons (CESTAT Delhi)


Last updated: 28 November 2020

Court :
CESTAT Delhi

Brief :
M/s Hanuman Prasad and Sons1 and M/s Niraj Silk Mills2 had imported various kinds of polyester knitted fabric of different weights and colours3 and had submitted 27 and 9 Bills of Entry respectively, declaring the value of the goods @ 1.2 USD per kg. The Assessing Officer enhanced the assessable value, on the basis of contemporaneous imports data

Citation :
CUSTOMS APPEAL NO. 51601 OF 2019

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