Valuation of export goods for drawback purpose - rejection of ...

Commissioner (Appeals) dismisses revenue's appeal due to failure in verifying export goods' value for drawback.

January 4, 2023

Case Laws Customs AT

Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. This mistake has been noticed by the Commissioner (Appeals) in the impugned order. - Revenue appeal dismissed - AT

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Valuation of export goods for drawback purpose - rejection of ...

Commissioner (Appeals) dismisses revenue's appeal due to failure in verifying export goods' value for drawback.

January 4, 2023

Case Laws Customs AT

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