Hanuman Prasad And Sons vs Commissioner Of Customs (Icd) ...

ik-65545934 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 (3)

Commissioner of Customs (ICD) Patparganj Respondent Hanuman Prasad and Sons Appellant Niraj Silk Mills Appellant

Case Significance

Hanuman Prasad And Sons vs Commissioner Of Customs (Icd) ... is a Delhi High Court decision dated November 27, 2024 (citation: ik-65545934). In this landmark 137-page customs valuation judgment, silk and textile importers challenged CESTAT orders that had upheld reassessment of their declared transaction values by customs authorities based on external data from NCTC (National Committee on Textile and Clothing) without corroborative evidence. The Division Bench held that mere reliance on external data without clear justification fails to meet the pre-eminence tests under the 1988 and 2007 Customs Valuation Rules, and deviation from The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

In this landmark 137-page customs valuation judgment, silk and textile importers challenged CESTAT orders that had upheld reassessment of their declared transaction values by customs authorities based on external data from NCTC (National Committee on Textile and Clothing) without corroborative evidence. The Division Bench held that mere reliance on external data without clear justification fails to meet the pre-eminence tests under the 1988 and 2007 Customs Valuation Rules, and deviation from declared values must be founded on tangible and justiciable material. The appeals were allowed, CESTAT orders set aside, and the Commissioner (Appeals) orders restored.

What was the outcome of Hanuman Prasad And Sons vs Commissioner Of Customs (Icd) ...?

In this landmark 137-page customs valuation judgment, silk and textile importers challenged CESTAT orders that had upheld reassessment of their declared transaction values by customs authorities based...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-65545934)