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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Valuation of imported goods - enhancement of value - Data taken ...


Valuation Dispute: Imported Goods' Value Challenged Using Unverified Zuaba Data, Insufficient Evidence Provided.

December 2, 2023

Case Laws     Customs     AT

Valuation of imported goods - enhancement of value - Data taken from the Zuaba Portal and authenticity of the same is not known - Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. - AT

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