CESTAT Sets Aside Value Enhancement on Used MFD Imports; Grants Relief to Importer

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CESTAT Sets Aside Value Enhancement on Used MFD Imports; Grants Relief to Importer

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Published on

17/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has set aside the enhancement of value on imported used multi-function devices (MFDs) by BE Office Automation Products Pvt. Ltd., holding that such reassessment cannot be sustained solely on the basis of a Chartered Engineer’s report without adherence to statutory valuation rules. The CESTAT…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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CESTAT Sets Aside Value Enhancement on Used MFD Imports; Grants Relief to Importer

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