HomeIndirect TaxesEnhanced Values in Other Bills of Entry Can’t Be Used as Contemporaneous...

Enhanced Values in Other Bills of Entry Can’t Be Used as Contemporaneous Value for Reassessment: CESTAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that while mis-declaration of goods justifies rejection of the declared transaction value, Customs authorities cannot rely on enhanced assessable values from other Bills of Entry as contemporaneous value under Rule 4 of the Customs Valuation Rules, 2007. The bench of Justice…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

HP HC Upholds Rejection of Contractor’s Bid Over Invalid GST Number Submission

The Himachal Pradesh High Court has dismissed a batch of writ petitions filed by...

Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court 

The Supreme Court of India has held that re-determination of compensation under Section 28-A...

Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff

The Supreme Court of India has held that Generation-Based Incentives (GBI) provided by the...

Supreme Court Upholds Power Plant Tender Award, Reiterates Limited Scope of Judicial Review in Contractual Matters

The Supreme Court of India has set aside a Gujarat High Court ruling that...

More like this

HP HC Upholds Rejection of Contractor’s Bid Over Invalid GST Number Submission

The Himachal Pradesh High Court has dismissed a batch of writ petitions filed by...

Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court 

The Supreme Court of India has held that re-determination of compensation under Section 28-A...

Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff

The Supreme Court of India has held that Generation-Based Incentives (GBI) provided by the...