M/S Global Technologies And Research vs Principal Commissioner Of Customs New ...
Judges (2)
Case Significance
M/S Global Technologies And Research vs Principal Commissioner Of Customs New... is a Supreme Court of India decision dated March 15, 2024 (citation: insc-2024-204). A regular importer of camera stabilizer devices from China challenged CESTAT's order upholding the rejection of the declared transaction value and re-assessment of customs duty based on earlier import values. The Supreme Court dismissed the appeal, finding no error in CESTAT's factual findings that the imported goods were identical or similar to earlier imports, and that cogent reasons had been assigned by the adjudicating authority for discarding the transaction value. The bench comprised Justices Abhay S. Oka and Pankaj Mithal. The judgment was delivered by Justice Abhay S. Oka.
Summary
A regular importer of camera stabilizer devices from China challenged CESTAT's order upholding the rejection of the declared transaction value and re-assessment of customs duty based on earlier import values. The Supreme Court dismissed the appeal, finding no error in CESTAT's factual findings that the imported goods were identical or similar to earlier imports, and that cogent reasons had been assigned by the adjudicating authority for discarding the transaction value.
What was the outcome of M/S Global Technologies And Research vs Principal Commissioner Of Customs New...?
A regular importer of camera stabilizer devices from China challenged CESTAT's order upholding the rejection of the declared transaction value and re-assessment of customs duty based on earlier import...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (insc-2024-204)