Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
CESTAT directs Reassessment of Valuation Enhanced solely on DGOV Circular
Excise, VAT & Custom
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed the reassessment of a case in which the valuation of goods was enhanced solely based on a circular from the Directorate General of Valuation (DGoV). The tribunal ruled that valuation must be based on objective evidence and not merely on administrative instructions. This ruling underscores the importance of adhering to established valuation norms in customs assessments.
