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HomeIndirect TaxesUndervaluation, Misdeclaration Allegations Solely Based On Extrapolation From Different Import Transaction Not...

Undervaluation, Misdeclaration Allegations Solely Based On Extrapolation From Different Import Transaction Not Sustainable: CESTAT

Indirect Taxes

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By Mariya Paliwala
Undervaluation, Misdeclaration Allegations Solely Based On Extrapolation From Different Import Transaction Not Sustainable: CESTAT

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a customs duty demand and associated penalties, holding that allegations of undervaluation and misdeclaration cannot be sustained when they are based solely on extrapolation from a different import transaction. The bench of Dr. Rachna Gupta (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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