Valuation of imported goods - allegation of Fabricated invoices/ ...

CESTAT Hyderabad confirms no undervaluation in nutritional supplement imports; insufficient evidence on fabricated invoices.

March 4, 2024

Case Laws Customs AT

Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings that dropped the charges against M/s P.V. Enterprises for undervaluation and misdeclaration in their import of nutritional supplements. The court found the allegations unproven and the evidence insufficient to establish related party transactions or justify the rejection of declared transaction values.

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Valuation of imported goods - allegation of Fabricated invoices/ ...

CESTAT Hyderabad confirms no undervaluation in nutritional supplement imports; insufficient evidence on fabricated invoices.

March 4, 2024

Case Laws Customs AT

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