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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

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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