No Stranger to Contracts, Including Customs Officer Cannot Modify FOB Value of Goods: CESTAT [Read Order]
No Customs officer has the authority to disregard the FOB value and determine drawback based on any other value he determines, and that the Central Government has the authority to notify rates of drawback
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has stated that no stranger to the contract, including any Customs officer has any right to interfere with the Free on Board ( FOB ) value of the goods. Read More: Claim of Refund of Excessive TDS collected under CGST…
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