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HomeIndirect TaxesDGFT’s Minimum Import Price Can’t Be Adopted for Valuation of EOU DTA...

DGFT’s Minimum Import Price Can’t Be Adopted for Valuation of EOU DTA Clearances: CESTAT

Indirect Taxes

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By Mariya Paliwala
DGFT’s Minimum Import Price Can’t Be Adopted for Valuation of EOU DTA Clearances: CESTAT

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The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Minimum Import Price (MIP) fixed by the Directorate General of Foreign Trade (DGFT) cannot be adopted as the assessable value for such clearances in the absence of evidence of undervaluation. The bench of Somesh Arora (Judicial Member) and…

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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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