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Informative

Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT

Update / Judgement Date

12 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal MattersValuation

The CESTAT has ruled that data from NIDB cannot be the basis for enhancement of value under the Customs Act. The tribunal emphasized the need for reliable and relevant data for valuation. This decision protects importers from arbitrary value enhancements. The ruling clarifies the limitations of data sources in customs valuation.