Valuation of imported goods - Aluminum Scrap - rejection of ...

Tribunal Rules: Clear Justification Needed for Rejecting Declared Value of Imported Aluminum Scrap; Assessing Authority Must Explain.

December 15, 2018

Case Laws Customs SC

Valuation of imported goods - Aluminum Scrap - rejection of declared value - The Tribunal has rightly mentioned that this declared price could be rejected only with cogent reasons by undertaking the exercise as to on what basis the Assessing Authority could hold that the paid price was not the sole consideration of the transaction value.

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Valuation of imported goods - Aluminum Scrap - rejection of ...

Tribunal Rules: Clear Justification Needed for Rejecting Declared Value of Imported Aluminum Scrap; Assessing Authority Must Explain.

December 15, 2018

Case Laws Customs SC

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