![Customs Valuation Rejected for Timber Import: CESTAT Quashes Customs Duty Demand for Non-Compliance with Rule 12 [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111648-customs-valuation-rejected-timber-import-cestat-quashes-customs-duty-demand-non-compliance-rule-12-taxscan.webp "Customs Valuation Rejected for Timber Import: CESTAT Quashes Customs Duty Demand for Non-Compliance with Rule 12 [Read Order]")
Customs Valuation Rejected for Timber Import: CESTAT Quashes Customs Duty Demand for Non-Compliance with Rule 12 [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the enhanced customs valuation on timber imports after...
![CESTAT Rules Reliance’s Indonesian Steam Coal Imports Not Overvalued, Supreme Court to Hear Customs Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104835-cestat-cestat-rules-coal-imports-reliances-indonesian-supreme-court-taxscan.webp "CESTAT Rules Reliance’s Indonesian Steam Coal Imports Not Overvalued, Supreme Court to Hear Customs Appeal [Read Order]")
![Photographic Flashlights Producing Short-Duration Light Classifiable as Photographic Equipment, Not as Lamps and Lighting Fittings: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/250x150_2094685-photographic-flashlights-short-duration-light-photographic-equipment-taxscan.webp "Photographic Flashlights Producing Short-Duration Light Classifiable as Photographic Equipment, Not as Lamps and Lighting Fittings: CESTAT [Read Order]")
![Weight-Based Formula to Compute Value Not Legally Valid for Furniture: CESTAT Restores Declared Transaction Value in Nilkamal Ltd Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093029-nikamal.webp "Weight-Based Formula to Compute Value Not Legally Valid for Furniture: CESTAT Restores Declared Transaction Value in Nilkamal Ltd Case [Read Order]")
![PVC Regrind Not Restricted Waste: CESTAT Classifies It as Freely Importable [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/250x150_2054348-pvc-regrind.webp "PVC Regrind Not Restricted Waste: CESTAT Classifies It as Freely Importable [Read Order]")
Royalty Can’t Be Added to Import Value Without Proven Nexus and Sale Condition: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that royalty payments cannot be added to the import value of goods unless both a clear connection (nexus)...
![Royalty Can’t Be Added to Import Value Without Proven Nexus and Sale Condition: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045508-royalty-royalty-cant-be-added-to-import-value-taxscan.webp "Royalty Can’t Be Added to Import Value Without Proven Nexus and Sale Condition: CESTAT [Read Order]")
CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bench in New Delhi has ruled that the re-determination value of the CDs that HP India imported is illegal without rejecting the...
![CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/500x300_2044767-cestat-re-determining-value-cds-imported-hp-india-transaction-value-customs-valuation-rules-taxscan.webp "CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]")
Reassessing Imported Goods Value using Existing Imports Value as per NIDB Data Justified:Â CESTAT [Read Order]
In a recent case before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) it was ruled that the re-valuing the imported goods by adopting contemporary value of imports as per NIDB data is...
![Reassessing Imported Goods Value using Existing Imports Value as per NIDB Data Justified:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Reassessing-Imported-Goods-Value-Imports-Value-NIDB-Data-CESTAT-taxscan.jpg "Reassessing Imported Goods Value using Existing Imports Value as per NIDB Data Justified:Â CESTAT [Read Order]")
Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) in the case of M/s. Indian Oil Corporation Ltd observed that Charges of Know How agreement are not required to be...
![Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Charges-of-Know-How-Agreement-Required-Assessable-Value-Imported-Goods-Customs-Valuation-Rules-CESTAT-Rules-India-Oil-Corporation-TAXSCAN.jpg "Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]")
CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the declared unit value of imported auto parts on the ground of absence of...
![CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/imported-Auto-Parts-CESTAT-Undervaluation-Rejection-taxscan.jpg "CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]")
Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed customs duty demand and held that decision on goods that are yet to be provisionally assessed is premature...
![Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Decision-goods-provisionally-assessed-premature-intervention-CESTAT-customs-duty-demand-TAXSCAN.jpg "Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]")
Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]
In a recent case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the value of ‘cut and polished diamonds’ determined by the Trade...
![Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Value-cut-and-polished-diamonds-Value-of-cut-and-polished-diamonds-Determined-by-Trade-Advisory-Panel-CESTAT-taxscan.jpg "Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]")