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CC, Tuticorin Versus M/s. True Impex And Vice-Versa

Valuation of imported goods - rejection of transaction value - redemption fine - penalty - Held that - original adjudicating authority has held tyhat various importers have imported the goods of same make, same country of origin at higher value than the value declared by the importer. For this reason declared values has been rejected in terms of Rule 12 of the Customs Valuation Rules, 2007 read with Section 14 of the Customs Act, 1962. He has however, held that goods cannot be fully compared wit....... + More



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