Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesCustoms Can’t Enhance Value Solely on Market Survey and Reclassify ‘Walking Stick...

Customs Can’t Enhance Value Solely on Market Survey and Reclassify ‘Walking Stick with Torch’ as Lighting Equipment: CESTAT

Indirect Taxes

Published on

By Mariya Paliwala
Customs Can’t Enhance Value Solely on Market Survey and Reclassify ‘Walking Stick with Torch’ as Lighting Equipment: CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the enhancement of assessable value and consequential penalties imposed on importer, while also holding that “walking stick with torch” is correctly classifiable under Customs Tariff Item (CTI) 6602 0000 and not under CTI 9405 4900 as determined by the…

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

Indirect Taxes

Scotch Whisky Duty Dispute: Companies Seek 75% Import Duty as India Examines Bulk Whisky Imports

India’s reduced tariff on Scotch whisky under the India–UK trade agreement has triggered a...
International Taxation

Trump Signs Executive Order to Reduce Mortgage Costs, Expand Housing Affordability in US

US President Donald Trump has signed an executive order directing federal agencies to take...
International Taxation

China Tightens Tax Enforcement on Offshore Trusts, Wealthy Individuals Face Scrutiny Over Overseas Assets

China is stepping up tax enforcement against wealthy individuals holding assets overseas, including investments...
Other Laws

Delhi High Court Rejects AISA President Neha Bora’s Plea Against Peace Bond Notice Over CEC Protest

The Delhi High Court has dismissed a petition filed by All India Students’ Association...

More like this

Indirect Taxes

Scotch Whisky Duty Dispute: Companies Seek 75% Import Duty as India Examines Bulk Whisky Imports

India’s reduced tariff on Scotch whisky under the India–UK trade agreement has triggered a...
International Taxation

Trump Signs Executive Order to Reduce Mortgage Costs, Expand Housing Affordability in US

US President Donald Trump has signed an executive order directing federal agencies to take...
International Taxation

China Tightens Tax Enforcement on Offshore Trusts, Wealthy Individuals Face Scrutiny Over Overseas Assets

China is stepping up tax enforcement against wealthy individuals holding assets overseas, including investments...