Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesS. 108 Statements Inadmissible Without Compliance With S. 138B Safeguards: CESTAT Quashes...

S. 108 Statements Inadmissible Without Compliance With S. 138B Safeguards: CESTAT Quashes Customs Valuation Order

Indirect Taxes

Published on

By Mariya Paliwala
S. 108 Statements Inadmissible Without Compliance With S. 138B Safeguards: CESTAT Quashes Customs Valuation Order

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside an order passed by the Principal Commissioner of Customs rejecting the declared transaction value of imported goods and imposing penalties, holding that statements recorded under Section 108 of the Customs Act cannot be relied upon unless the mandatory procedure under Sections…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

GST

GST Registration Cancellation Can’t Be Based on Unquantified ITC Mismatch Before Verification of Suppliers: Calcutta High Court

The Calcutta High Court has set aside a show cause notice proposing cancellation of...
GST

Speaking Refund Order Can’t Be Reopened Through S. 73 Without Appeal U/s 107: Bombay High Court 

The Bombay High Court has granted interim protection to a taxpayer in an important...
Company & PMLA

NCLT Quashed ROC’s Rejection of DIR-12, Directs Fresh Verification in Director Removal Dispute

The National Company Law Tribunal (NCLT), Ahmedabad Bench, has held that while the Registrar...
Direct Tax

Religious References Alone Can’t Deny S. 80G Approval: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...

More like this

GST

GST Registration Cancellation Can’t Be Based on Unquantified ITC Mismatch Before Verification of Suppliers: Calcutta High Court

The Calcutta High Court has set aside a show cause notice proposing cancellation of...
GST

Speaking Refund Order Can’t Be Reopened Through S. 73 Without Appeal U/s 107: Bombay High Court 

The Bombay High Court has granted interim protection to a taxpayer in an important...
Company & PMLA

NCLT Quashed ROC’s Rejection of DIR-12, Directs Fresh Verification in Director Removal Dispute

The National Company Law Tribunal (NCLT), Ahmedabad Bench, has held that while the Registrar...