Valuation and assessment of imported goods - The revenue has not ...

Revenue Appeal Dismissed Due to Lack of Revaluation Orders and Show Cause Notice for Imported Goods.

December 6, 2023

Case Laws Customs AT

Valuation and assessment of imported goods - The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported can be directed in law without first rejecting the transaction value. - No orders as warranted in terms of Section 17(5) were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. - Revenue appeal dismissed - AT

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Valuation and assessment of imported goods - The revenue has not ...

Revenue Appeal Dismissed Due to Lack of Revaluation Orders and Show Cause Notice for Imported Goods.

December 6, 2023

Case Laws Customs AT

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