Valuation of imported goods - NIDB data cannot be the basis to ...
Imported Goods Valuation Cannot Increase Based Solely on NIDB Data Without Supporting Evidence, Says Commissioner (Appeals).
June 5, 2023
Case Laws Customs AT
Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that circumstances, the rejection of enhanced value by the ld. Commissioner (Appeals) in the impugned order is correct. - AT
View Source