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

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

Published on

22/12/2025

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

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

Membership Required

Latest articles

Transit Pass Alone Not Enough to Escape KVAT Penalty: Karnataka High Court Upholds Action Where Evidence Suggests Tax Evasion

Beneficiary of Service Can Be Treated as ‘Recipient’ Under GST Even Without Paying Consideration: Dept. Tells Gujarat High Court

ITAT Can’t Recall Final Order U/s 254(2) by Re-hearing Case on Merits: Gujarat High Court

Suo Motu Proceedings Must Conclude Within 5 Years, Mere Delay in Final Order Not Fatal: Karnataka High Court Clarifies KVAT Revision Limitation

More like this

Transit Pass Alone Not Enough to Escape KVAT Penalty: Karnataka High Court Upholds Action Where Evidence Suggests Tax Evasion

Beneficiary of Service Can Be Treated as ‘Recipient’ Under GST Even Without Paying Consideration: Dept. Tells Gujarat High Court

ITAT Can’t Recall Final Order U/s 254(2) by Re-hearing Case on Merits: Gujarat High Court

About us

Company

Categories