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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Valuation of imported goods - importer has submitted many ...

Case Laws     Customs

January 22, 2019

Valuation of imported goods - importer has submitted many documents to substantiate the value. Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the AO rejected the value declared by the respondent/assessee, which is not sustainable.

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