TMI BlogValuation of imported goods - Integrated Circuits - The ultimate use of the imported goods cannot be...Valuation of imported goods - Integrated Circuits - The ultimate use of the imported goods cannot be criteria for deciding the valuation. Every business man is free to adopt his own way of conducting business. In any case, this cannot be reason for rejecting the value of the impugned goods. In the absence of any technical opinion obtained, comparing the impugned goods with other goods, simply on the basis of description, is not acceptable. Moreover, as per Rule 4 of CVR, 2007 the transaction val..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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