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.