ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 26.04.2025
CESTAT Kolkata Rejects Customs Value Enhancement Based on NIDB Data
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has recently dismissed an appeal filed by the Revenue challenging the decision of the Commissioner (Appeals) to reject the enhancement of import values based on National Import Database (NIDB) data.
Background:
M/s Radha Engineering Company imported “LED/NON-LED Christmas Lights” and “LED Strip Light/LED Rope Light,” declaring specific transaction values. Following an investigation by the Directorate of Revenue Intelligence (DRI), the Revenue alleged undervaluation and enhanced the declared import values based on NIDB data.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Kolkata
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