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HomeIndirect TaxesCustoms Value Enhancement Can’t Become Final Merely Due to Importer's Consent Letter:...

Customs Value Enhancement Can’t Become Final Merely Due to Importer’s Consent Letter: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Value Enhancement Can’t Become Final Merely Due to Importer's Consent Letter: CESTAT

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The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an importer cannot be deprived of the statutory right to challenge enhancement of customs value merely because a consent letter was submitted at the time of reassessment.  The bench of P.K. Choudhary (Judicial Member) and Rajeev Tandon (Technical Member)…

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Mariya Paliwala
Mariya Paliwalahttps://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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