DURGA ENTERPRISES Vs. COMMISSIONER OF CUSTOMS (IMPORT)

JUDGEMENT

(1.) Issue notice. Mr. Deepak Anand and Mr. Aditya Singla, Advocates accept notice.

(2.) The petitioner's grievance is two folds : firstly, declared value of the goods in the bill of entry applied by it was accepted but later, on the allegations levelled by the Directorate of Revenue Intelligence (DRI), the question is sought to be revisited. Secondly, it is urged by the petitioner that it has been subjected to harassment and its representatives repeatedly summoned to attend DRI proceedings in Ahmedabad. It is highlighted that the goods were imported in Delhi and that Customs authorities in Delhi accepted the declared value.

(3.) Mr. Singla appearing for the respondent on instructions submitted that revaluation pursuant to the analysis of the materials as existed has resulted in tentative enhancement of value of goods at Rs. 1.2 crore and that in the circumstances, likely differential amount due would be in the range of over Rs. 18 lakhs.