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Custom Duty | Coerced Consent Cannot Justify Enhancement of Customs Transaction Value: CESTAT Chandigarh

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

CESTAT Chandigarh quashed customs valuation enhancement based on coerced consent, DGoV/LME data and unsupported related-party grounds. The post Coerced Consent Cannot Justify Enhancement of Customs Transaction Value: CESTAT Chandigarh 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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