Valuation of imported goods - if the value has been changed by ...
Commissioner (Appeals) Incorrectly Orders Audit Despite Self-Assessment Adjustments Eliminating Grounds for Appeal in Import Valuation Case.
September 16, 2019
Case Laws Customs AT
Valuation of imported goods - if the value has been changed by the respondents themselves, there would be no cause for an appeal which would have been against their own assessment as the self-assessment regime is under place - Commissioner (Appeals) wrongly directed the revenue to conduct audit - AT
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