Topic

Customs Valuation Rules 2007

2 articlesLatest May 2026
Customs Valuation Rule 3(3) | Load Port Certificate Binding Unless Department Proves Undervaluation with Cogent Evidence : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Customs Valuation Rule 3(3) | Load Port Certificate Binding Unless Department Proves Undervaluation with Cogent Evidence : CESTAT Chennai

CESTAT Chennai rules that a load port chartered engineer's certificate cannot be disregarded under Customs Valuation Rules 2007 unless the Department provides independent, reasoned evidence of undervaluation. Importers can now rely on third-party certifications unless the Department meets the burden of proof, reinforcing natural justice in customs valuation disputes.

Section 17(5) Customs Act | Importer’s Written Consent Does Not Waive Right to Challenge Reassessment: CESTAT Allahabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 17(5) Customs Act | Importer’s Written Consent Does Not Waive Right to Challenge Reassessment: CESTAT Allahabad

CESTAT Allahabad holds that importers retain the right to challenge customs reassessment under Section 17(5) of the Customs Act, 1962, even after submitting written consent. The ruling clarifies that coercive consent does not estop importers from contesting valuation, safeguarding their right to a speaking order and fair assessment.

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