#Valuation Disputes

CESTAT Allahabad rules that minor excess quantity in imports and barebone computer cabinets without a CPU do not constitute misdeclaration for customs valuation. The tribunal held that re-determination of value requires evidence, protecting importers from arbitrary penalties for technical discrepancies.

CESTAT Chandigarh ruled that customs authorities cannot override declared value under Rule 12 of CVR 2007 without first applying the sequential valuation rules. The tribunal set aside enhanced valuation and penalties, reinforcing strict compliance with valuation methodology for used goods imports.