Topic

customs assessment

2 articlesLatest May 2026
Customs Valuation Rules Rule 10 | NIDB Data Alone Cannot Justify Reassessment Without Corroborative Evidence or Reasoned Order : CESTAT Chandigarh
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Customs Valuation Rules Rule 10 | NIDB Data Alone Cannot Justify Reassessment Without Corroborative Evidence or Reasoned Order : CESTAT Chandigarh

CESTAT Chandigarh rules that customs authorities cannot reassess import values solely on NIDB data, requiring independent corroborative evidence and a reasoned explanation under Rule 10 of the Customs Valuation Rules. This protects importers from arbitrary valuation hikes and reinforces procedural fairness in trade compliance.

Ad Valorem Export Duty Must Follow Invoice Value Over Port Test Variations: CESTAT Hyderabad Upholds Transaction Value Under Customs Law
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Ad Valorem Export Duty Must Follow Invoice Value Over Port Test Variations: CESTAT Hyderabad Upholds Transaction Value Under Customs Law

CESTAT Hyderabad rules that for ad valorem export duty, the transaction value per final invoice prevails over port test moisture variations, provided no higher payment is alleged. The ruling invalidates assessments failing to follow natural justice and reinforces invoice-based valuation for exporters under Customs Law.

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