Customs Dept. Can’t Reject Declared Transaction Value Solely on DRI Alert Without Complying With R. 12: CESTAT

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Customs Dept. Can’t Reject Declared Transaction Value Solely on DRI Alert Without Complying With R. 12: CESTAT

Indirect Taxes

Published on

24/02/2026

By Mariya Paliwala

Customs Dept. Can’t Reject Declared Transaction Value Solely on DRI Alert Without Complying With R. 12: CESTAT

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The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has quashed an order enhancing the declared import value of knitted fabrics ruling that customs authorities cannot reject the declared transaction value merely on the basis of a Directorate of Revenue Intelligence (DRI) alert and NIDB data without strictly adhering to the…

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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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Customs Dept. Can’t Reject Declared Transaction Value Solely on DRI Alert Without Complying With R. 12: CESTAT

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