Niraj Silk Mills vs Commissioner Of Customs (Icd) ...

ik-132437041 Delhi High Court 27 November 2024 • 207 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (8)

Aditya Singla Counsel Respondent Agrim Arora Counsel Appellant Krishnamohan Menon Counsel Intervener Parul Sachdeva Counsel Intervener Purvi Sinha Counsel Appellant Ritwik Saha Counsel Respondent Sumit Khadaria Counsel Appellant Yogendra Aldak Counsel Appellant

Parties (2)

Commissioner of Customs (ICD) Patparganj Respondent Niraj Silk Mills Appellant

Case Significance

Niraj Silk Mills vs Commissioner Of Customs (Icd) ... is a Delhi High Court decision dated November 27, 2024 (citation: ik-132437041). This is the same consolidated customs valuation judgment as ik-130612894, listed under a different IK document ID for the lead appellant Niraj Silk Mills. The Division Bench held that customs authorities cannot reject declared transaction values merely based on external data without corroborative evidence, set aside CESTAT orders, and restored the Commissioner (Appeals) order upholding declared values. The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

This is the same consolidated customs valuation judgment as ik-130612894, listed under a different IK document ID for the lead appellant Niraj Silk Mills. The Division Bench held that customs authorities cannot reject declared transaction values merely based on external data without corroborative evidence, set aside CESTAT orders, and restored the Commissioner (Appeals) order upholding declared values.

What was the outcome of Niraj Silk Mills vs Commissioner Of Customs (Icd) ...?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-132437041)