Computer Cabinet Cases Customs Valuation

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside customs valuation enhancement, confiscation and penalties imposed on imports of computer cabinet cases. 

The Tribunal held that the Revenue cannot reject the declared transaction value merely on the basis of a Chartered Engineer’s opinion unsupported by contemporaneous import data or evidence of additional consideration flowing to the foreign supplier.

It further ruled that computer cabinet cases containing certain components but lacking a CPU, RAM and hard disk cannot automatically be treated as incomplete or unfinished computer systems.