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Transaction Value
Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]
March 12, 2025
Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]
March 11, 2025
Difference between Average Sale Rate and Actual Transaction Value shall be treated as “On-Money”: ITAT [Read Order]
July 21, 2024
Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]
July 2, 2024
Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]
January 2, 2024
CESTAT Quashes Customs Duty Demand on Import of Tractor Parts on ground of Non-Suppression of Transaction Value [Read Order]
November 1, 2023
Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data : CESTAT [Read Order]
November 1, 2023
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]
October 31, 2023
Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]
October 17, 2023
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