Valuation – By consenting to enhancement of value and thereby ...
Appellant's Consent on Value Enhancement Eliminates Need for Show Cause Notice; No Natural Justice Violation Found.
November 2, 2015
Case Laws Customs AT
Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as consented value in effect becomes declared transaction value requiring no further investigation or justification and as such violation of principles of natural justice cannot be alleged - AT
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