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HomeIndirect TaxesCustoms Dept. Can Reject Declared Bill of Entry Value and Rely on...

Customs Dept. Can Reject Declared Bill of Entry Value and Rely on Higher Value Email Invoice for Valuation: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Dept. Can Reject Declared Bill of Entry Value and Rely on Higher Value Email Invoice for Valuation: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has held that customs authorities were justified in rejecting the declared value in one Bill of Entry and re-determining it on the basis of a higher-value invoice retrieved from the importer’s email.  The bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical…

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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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