Customs Can’t Enhance Value of Unbranded Imports Based on MRP of Branded Goods Without Comparable Evidence: SC Dismisses Dept’s Appeal As Withdrawn

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Customs Can’t Enhance Value of Unbranded Imports Based on MRP of Branded Goods Without Comparable Evidence: SC Dismisses Dept’s Appeal As Withdrawn

Indirect Taxes

Published on

18/04/2026

By Mariya Paliwala

Customs Can’t Enhance Value of Unbranded Imports Based on MRP of Branded Goods Without Comparable Evidence: SC Dismisses Dept’s Appeal As Withdrawn

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The Supreme Court has dismissed the Customs Department’s appeal as withdrawn on a very substantial issue of valuation where the CESTAT held that the customs cannot enhance value of unbranded imports based on MRP of branded goods without comparable evidence has been finalised, and continue to hold the field. The bench of Justice Manmohan noted…

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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 Can’t Enhance Value of Unbranded Imports Based on MRP of Branded Goods Without Comparable Evidence: SC Dismisses Dept’s Appeal As Withdrawn

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