Calculation of basic Customs Duty on MRP of Goods Contrary to Proviso of Section 3 (1) of CETA: CESTAT sets aside Calculation of Assessable Value [Read Order]

The CESTAT set aside the calculation of assessable value as the calculation of Basic Customs Duty on MRP of the goods was contrary to Proviso of Section 3 (1) of the CETA
By Kalyani B. Nair - On February 29, 2024 2:03 pm - 2 mins read
Customs Duty - Customs duty calculation - CESTAT - CESTAT Ahmedabad - Calculation of Assessable Value - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the calculation of assessable value as the calculation of Basic Customs Duty on MRP of the goods was contrary to Proviso of Section 3 (1) of the Central Excise Tariff Act, 1985 ( CETA ). After giving a…

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