Friday, 16 October, 2026

Tag: transaction value


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 7, 2026 : The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the inclusion of freight and insurance charges in the assessable value of goods where delivery is made at the buyer’s premises, Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 2, 2026 : The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside an excise duty demand of ₹1.52 crore against M/s. General Commodities Pvt. Ltd., holding that valuation of goods manufactured through Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

March 17, 2026 : The West Zonal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that confiscation of goods under Section 111(m) of the Customs Act, 1962, is unsustainable when the declared transaction value is Read more…


March 09, 2026 : The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that re-determination of import value in the absence of cogent evidence of undervaluation is legally unsustainable, granting relief to Flipkart India Read more…