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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Valuation - related party transaction - respondent has furnished ...


Petitioner's Related Party Transaction Prices Under Scrutiny; Report Quashed Due to Procedural Flaw; Case Remanded for Review.

March 26, 2021

Case Laws     Customs     HC

Valuation - related party transaction - respondent has furnished the Impugned Investigation Report concluding that the petitioner’s relationship with its group companies has influenced the declared prices - Since the personal hearing was held by different officer and Investigative Report is filed by another officer, the same is quashed, matter remanded back. - HC

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