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Informative

No Stranger to Contracts, Including Customs Officer Cannot Modify FOB Value of Goods: CESTAT

Update / Judgement Date

12 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The CESTAT has ruled that no stranger to contracts, including a customs officer, can modify the FOB value of goods. The tribunal emphasized the need for respecting contractual agreements. This decision protects the rights of contracting parties. The ruling clarifies the limits of customs officers' powers.