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HomeIndirect TaxesCustoms Can’t Reject Declared Value of Used Garments Without Proof of Undervaluation:...

Customs Can’t Reject Declared Value of Used Garments Without Proof of Undervaluation: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Can’t Reject Declared Value of Used Garments Without Proof of Undervaluation: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Customs Department could not reject the declared transaction value of imported used garments without proof of undervaluation merely on the basis of alleged contemporaneous import data without establishing proper comparability.  The bench of Ajayan T.V., (Judicial Member) and…

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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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