Home Case Index All Cases Customs Customs + AT Customs - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 157 - AT - CustomsValuation - rejection of declared value - safari brand wafer bars - Held that: - Though a search was conducted in the premises of the respondent, nothing incriminating was unearthed. The value has been proposed to enhance on the basis of the price available in the local market and on cash bills for purchase of safari chocolates. It is not clear whether the cash bills pertain to safari chocolate or safari wafers - there are no reasons to reject the price declared by the respondents - appeal dismissed - decided against Revenue.
|