Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases

Deeplalit Enterprise P Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

In the recent judgment of Deeplalit Enterprise P Ltd vs C.C.-Ahmedabad at the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, the court delved into a complex case involving the valuation of imported goods, specifically electronic flash memory cards, by M/s Deeplalit Enterprises Pvt. Ltd. The case highlighted significant points of law regarding customs valuation rules, the role of adjudicating authorities, and the principles governing the

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