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Custom Duty | CIF Transaction Value Cannot Be Rejected on Upstream FOB Price: CESTAT Mumbai

24 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

CESTAT Mumbai held CIF transaction value cannot be rejected using upstream FOB price without evidence of extra payment or flow-back. The post CIF Transaction Value Cannot Be Rejected on Upstream FOB Price: CESTAT Mumbai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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