The Tribunal held that enhancement of import value without properly rejecting transaction value and following sequential valuation methods is legally ...

The issue was whether higher remittances made later could alter the transaction value declared at import. The Tribunal held that customs duty must be determined at the time of import, rendering the ...

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside orders enhancing the value of scrap consignments merely on the basis of National Import ...

The U.S. Customs & Border Protection has had quite a year, with the USMCA replacing NAFTA, COVID upending its operations and intense scrutiny for immigration policies at the U.S. border. Last spring, ...

The General Directorate of Customs (DGA) reported that by the end of 2025 it recovered RD$1.592 billion in tax revenues ...