Case Details: Commissioner of Customs and Central Excise, Hyderabad-II vs. Crystal Dot Scan Pvt. Ltd. (2025) 34 Centax 319 (S.C.)
Judiciary and Counsel Details
- J.B. Pardiwala & Sandeep Mehta, JJ.
- S/Shri Raghavendra P. Shankar, Ms Pallavi Mishra, Pallav Mongia, Padmesh Mishra, Madhav Sinhal, Advs., Gurmeet Singh Makker, AOR, for the Appellant
- S/Shri Aman Shekhar, Adv., Aayush Agarwala, Adv. & Pramod B. Agarwala, AOR., for the Respondent
Facts of the Case
The Revenue filed an appeal before the Supreme Court against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in respect of the import of a Computer to Plate machine and Composite Express RIP Software. In the impugned order, CESTAT had held that the assessable value was not determined with reference to the price for contemporaneous imports and the value was not vitiated by any circumstance statutorily particularised in Rule 4(2) of the Customs (Valuation) Rules, 2007. CESTAT further noted that the machine was imported for the first time into India, the technology being new, and there were apprehensions about its acceptability. The price invoiced was arrived at after negotiation, and therefore the transaction value was held as acceptable. The matter was accordingly placed before the Supreme Court.
Supreme Court held
The Hon’ble Supreme Court held that the appeal against the impugned order was to be dismissed as the amount involved was less than the prescribed limit of Rs. 2 Crore. The Court further held that the question of law involved in the appeal was to be kept open for consideration in an appropriate case under Section 130E of the Customs Act, 1962. The appeal was accordingly disposed of in favour of the assessee.
