Without proper Reason Enhancement of Imported Goods’ Value Not Sustainable

Vikram Trading Company Vs Commissioner of Customs (CESTAT Chennai)

The legal landscape surrounding the valuation of imported goods is complex. The case of Vikram Trading Company Vs Commissioner of Customs decided by the CESTAT Chennai, has set a significant precedent. The main issue revolved around the unjustified enhancement of the value of imported porcelain tiles by the customs department. This article aims to offer a detailed analysis of this case, focusing on why the court deemed the enhancement of the

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