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Informative

FOB Value Of Goods Can't Be Modified By Anyone Including Any Customs Officer: CESTAT

Update / Judgement Date

11 Mar 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

CESTAT has ruled that the FOB (Free on Board) value of goods cannot be modified by anyone, including customs officers. This decision reinforces the sanctity of declared export values. The ruling ensures consistency and transparency in customs valuation. The judgment protects exporters from arbitrary modifications of declared values. The decision upholds the principle of legal certainty in customs procedures. This ruling safeguards the integrity of export transactions.