Valuation of imported goods - the onus of proving charge of ...

Revenue's Undervaluation Claim Dismissed Due to Lack of Evidence; Invoice Price Deemed Accurate.

August 2, 2023

Case Laws Customs AT

Valuation of imported goods - the onus of proving charge of undervaluation lies on the Revenue which needs to be proved by way of producing necessary evidence - the revenue erred in rejecting the invoice price - revenue is unable to provide any clinching evidence to prove undervaluation by the importer so as to reject the transaction value given in the invoice. - Revenue appeal dismissed - AT

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Valuation of imported goods - the onus of proving charge of ...

Revenue's Undervaluation Claim Dismissed Due to Lack of Evidence; Invoice Price Deemed Accurate.

August 2, 2023

Case Laws Customs AT

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