Valuation of imported goods - rejection of declared value - ...
Customs Department Disputes Tyre Valuation; Emphasizes Need for Current Import Data to Support Valuation Claims.
February 6, 2020
Case Laws Customs AT
Valuation of imported goods - rejection of declared value - Tyres are regularly imported all over the country and therefore the Department could have easily garnered evidence of contemporaneous imports which it admittedly did not do.
View Source