![Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096823-export-valuation-export-crcl-moisture-content-crcl-moisture-cestat-taxscan.webp "Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]")
Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]
The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT ) ruled that in exports of iron ore, the transaction value...
![Transaction value cannot be rejected by invoking rule 10A of Valuation Rules in absence of evidence showing undervaluation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/250x150_2069684-cestat-taxscan.webp "Transaction value cannot be rejected by invoking rule 10A of Valuation Rules in absence of evidence showing undervaluation: CESTAT [Read Order]")
![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/2025/06/15/250x150_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]")
![Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Data-from-NIDB-NIDB-Basis-for-Enhancement-Enhancement-of-Value-under-Customs-Act-Customs-Act-CESTAT-taxscan.jpg "Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]")
Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]
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...
![Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Transaction-value-Fabricated-invoice-taxscan.jpg "Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]")
Difference between Average Sale Rate and Actual Transaction Value shall be treated as “On-Money”: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the difference between the average sale rate and the actual transaction value should be treated as "on-money”. However, if the...
![Difference between Average Sale Rate and Actual Transaction Value shall be treated as “On-Money”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Average-Sale-Rate-Actual-Transaction-Value-On-Money-ITAT-taxscan.jpg "Difference between Average Sale Rate and Actual Transaction Value shall be treated as “On-Money”: ITAT [Read Order]")
Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed a customs appeal and observed that an importer is precluded from challenging enhancement on voluntary...
![Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Importer-Precluded-Challenging-Enhancement-Voluntary-Acceptance-Enhancement-CESTAT-Customs-Appeal-TAXSCAN.jpg "Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]")
CESTAT Quashes Customs Duty Demand on Import of Tractor Parts on ground of Non-Suppression of Transaction Value [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the import of tractor parts on the grounds of non-suppression of the...
![CESTAT Quashes Customs Duty Demand on Import of Tractor Parts on ground of Non-Suppression of Transaction Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Customs-Duty-Demand-Import-of-Tractor-Parts-Non-Suppression-Non-Suppression-of-Transaction-Value-taxscabn.jpg "CESTAT Quashes Customs Duty Demand on Import of Tractor Parts on ground of Non-Suppression of Transaction Value [Read Order]")
Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data : CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the transaction value of imported goods cannot be rejected only on the basis of the National Import...
![Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Declaration-Transaction-Value-Imported-Goods-Declaration-of-Transaction-Value-of-Imported-Goods-Price-Goods-taxscan.jpg "Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data : CESTAT [Read Order]")
CESTAT quashes Penalty u/s 112A of Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence [Read Order]
The Bangalore bench of the Customs , Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 112A of the Customs Act,1962 on the undervaluation of the import of...
![CESTAT quashes Penalty u/s 112A of Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Artificial-flowers-and-photo-frames.jpg "CESTAT quashes Penalty u/s 112A of Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence [Read Order]")
Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the transaction value of imported goods cannot be rejected only on the basis of the National Import...
![Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Declaration-of-Transaction-Value-of-Imported-Goods-Price-of-Similar-Goods-Declaration-of-Transaction-Value-NIDB-Data-CESTAT-taxscan.jpg "Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]")