Valuation - contemporaneous import - import of betel nuts made ...

Court Overturns Betel Nut Valuation Rejection Due to Lack of Evidence on Similar Goods.

July 27, 2022

Case Laws Customs AT

Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of identical or similar goods of same quantity and at same commercial level, the suspicion casted by the Original Authority, leading to the rejection of transaction value is also incorrect. Therefore rejection of transaction value, even at the first place, is misplaced. - AT

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Valuation - contemporaneous import - import of betel nuts made ...

Court Overturns Betel Nut Valuation Rejection Due to Lack of Evidence on Similar Goods.

July 27, 2022

Case Laws Customs AT

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