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

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

Indirect Taxes

Published on

16/01/2026

By Mariya Paliwala

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

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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…

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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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bills of entry

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

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