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Customs - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Valuation - rejection of transaction value - From among the ...


Authorities Reject Initial Transaction Value, Re-determine and Confirm Revised Valuation of Imported Goods Based on Recovered Invoices.

February 8, 2018

Case Laws     Customs     AT

Valuation - rejection of transaction value - From among the documents recovered from the laptop and mobile phone, the department has recovered the invoices/commercial invoices pertaining to the goods imported under these Bills of Entry - re-determining the value of the past imported goods on the basis of such invoices is justified - demand confirmed - AT

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