Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]

It was observed that the bench ruled that rejecting the transaction value does not need proof that the invoice was fraudulent or falsified
By Yogitha S. Yogesh - On March 11, 2025 9:14 pm - 2 mins read
CESTAT - Transaction value - Fabricated invoice - taxscan

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has stated that the transaction value is not the only basis for assessment of the duty. It is sufficient if the proper officer has reasonable doubt for the transaction value to be rejected under Valuation Rule 12. Mittal Appliances Limited,…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader