Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023)

/ Customs Act, 1962, Customs Act, 1962 with Section 108, Customs Act, 1962 with Section 14, Customs Valuation Rules, 1988, Evidence Act, 1882, Evidence Act, 1882 with Section 24

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) LEGAL ISSUE: Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was correct in setting aside the enhanced valuation of imported goods and penalties imposed by the Commissioner of Customs. CASE TYPE: Customs Law, Import Valuation Case Name: Commissioner […]

Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) Read Post »