Quotations from Unrelated Suppliers Not a Valid Basis for Customs Revaluation: CESTAT [Read Order]

CESTAT held that quotations from unrelated suppliers cannot justify customs revaluation, and email evidence without Section 138C certification is inadmissible

By Kavi Priya - On May 20, 2025 10:38 pm - 2 mins read

Quotations - Unrelated Suppliers - Customs Revaluation - CESTAT - taxscan

The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, ruled that quotations from unrelated suppliers cannot form a valid basis for revaluation of imported goods under the Customs Valuation Rules, 2007. MMM Overseas Pvt. Ltd., the appellant, imported iron and self-drilling screws from China. Following a search at the…

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