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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

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

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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…

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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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