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HomeIndirect TaxesUndervaluation Can’t Be Alleged Without Proof That Imported Goods Were Branded: CESTAT...

Undervaluation Can’t Be Alleged Without Proof That Imported Goods Were Branded: CESTAT Quashes Customs Duty Demand

Indirect Taxes

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By Mariya Paliwala
Undervaluation Can’t Be Alleged Without Proof That Imported Goods Were Branded: CESTAT Quashes Customs Duty Demand

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has set aside a customs duty demand of over Rs. 9.63 lakh holding that the Department failed to establish the core legal requirement that the imported electronic components were of a branded (Philips) nature so as to justify rejection of the declared transaction value….

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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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