CESTAT: Assessing Officer Failed to Consider Contract Amendments; Orders Fresh Valuation in Iron Ore Export Case

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CESTAT: Assessing Officer Failed to Consider Contract Amendments; Orders Fresh Valuation in Iron Ore Export Case

Indirect Taxes

Published on

06/04/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has set aside an earlier appellate order in a dispute involving iron ore exports and directed a fresh assessment of shipping bills, emphasizing the importance of contractual amendments and actual transaction value. The Bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member)…

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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.

CESTAT: Assessing Officer Failed to Consider Contract Amendments; Orders Fresh Valuation in Iron Ore Export Case

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