Revaluation of Imported Goods Overturned: Transaction Value Reinstated Due to Legal Process Violation in Valuation Case.

Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following the due process of law - the rejection of transaction value as well as the revaluation of the goods done are set aside. Thus, the declared value as per the Bill of Entry is accepted. - AT .....

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