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Custom Duty | Consent to Enhanced Customs Value Cannot Waive Statutory Valuation Safeguards: CESTAT Allahabad

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

CESTAT Allahabad held consent to enhanced customs value does not bar appeal where Rule 12 valuation safeguards were not followed. The post Consent to Enhanced Customs Value Cannot Waive Statutory Valuation Safeguards: CESTAT Allahabad appeared first on TaxGuru .

Attribution

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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