Tagged “undervaluation”

1 article on undervaluation.

TribunalCustoms, Excise and Service Tax Appellate Tribunal

Sadani Brothers v. Commissioner of Customs: the mandatory Rule 12 step before rejecting a declared value

CESTAT Kolkata holds customs cannot enhance a declared transaction value without first recording written reasons to doubt it under Rule 12 of the 2007 Rules.

Valkya Editorial·15 Jun 2026·6 min