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HomeIndirect TaxesWhether Valuation of Seized Goods Without Independent Evidence Raises a Question of...

Whether Valuation of Seized Goods Without Independent Evidence Raises a Question of Law? Delhi High Court Says No

Indirect Taxes

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By Mariya Paliwala
Delhi High Court

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The Delhi High Court has dismissed an appeal challenging the valuation of smuggled foreign-origin cigarettes, holding that no substantial question of law arose for consideration under Section 130 of the Customs Act, 1962. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul upheld concurrent findings of the adjudicating authority, the Commissioner (Appeals), 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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