Valuation of goods - Transaction value and enhancement of the ...

Department's Attempt to Enhance Transaction Value Fails Without Concrete Evidence, Preponderance of Probability Insufficient.

October 21, 2013

Case Laws Customs AT

Valuation of goods - Transaction value and enhancement of the value - the department took recourse to the theory of preponderance of probability to prove the case. The said theory cannot be a substitute for lack of investigation and absence of evidences - AT

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Valuation of goods - Transaction value and enhancement of the ...

Department's Attempt to Enhance Transaction Value Fails Without Concrete Evidence, Preponderance of Probability Insufficient.

October 21, 2013

Case Laws Customs AT

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