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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

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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