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Customs - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Redetermination of the assessable value of the goods imported - ...

Case Laws     Customs

May 6, 2023

Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that all the doubts raised by the revenue were communicated to the appellant before the final decision was taken. - There are no error in the impugned order rejecting the declared value and accepting the lowest of the contemporaneous import value of identically described goods falling under the identical heading imported at roughly the same time - AT

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