Valuation and assessment of imported goods - The revenue has not ...

Case Laws Customs

December 6, 2023

Valuation and assessment of imported goods - The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported can be directed in law without first rejecting the transaction value. - No orders as warranted in terms of Section 17(5) were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. - Revenue appeal dismissed - AT

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Valuation and assessment of imported goods - The revenue has not ...

Case Laws Customs

December 6, 2023

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