![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]")
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...
![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]](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]](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]](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]")
Determination of Transactional value of Ordinary PU belt without conducting proper Market value enquiry: CESTAT Quashes Customs duty Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand of Customs duty for redetermination of the transactional value of an ordinary polyurethane...
![Determination of Transactional value of Ordinary PU belt without conducting proper Market value enquiry: CESTAT Quashes Customs duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Determination-Transactional-value-Ordinary-PU-belt-conducting-Market-value-enquiry-CESTAT-Quashes-Customs-duty-Demand-taxscan.jpg "Determination of Transactional value of Ordinary PU belt without conducting proper Market value enquiry: CESTAT Quashes Customs duty Demand [Read Order]")
Enhancement of Value of Imported Goods without Giving Proper Reasons to Reject Transaction Value cannot be Sustained: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the enhancement of value of imported goods without giving proper reasons to reject transaction...
![Enhancement of Value of Imported Goods without Giving Proper Reasons to Reject Transaction Value cannot be Sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Enhancement-Value-Imported-Goods-Proper-Reasons-Reject-Transaction-Value-Sustained-CESTAT-TAXSCAN.jpg "Enhancement of Value of Imported Goods without Giving Proper Reasons to Reject Transaction Value cannot be Sustained: CESTAT [Read Order]")
Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that third party inspection charges are not includable in assessable/transaction value of goods and...
![Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excise-Duty-Demand-Third-Party-Inspection-Charges-Inspection-Charges-Transaction-Value-of-Goods-Value-of-Goods-Excise-Duty-CESTAT-taxscan.jpg "Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]")