Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.
29 Apr 2026The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...
