Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]

CESTAT - Assessment - Transaction Value - goods - taxscan

The transaction value of imported goods has to be assessed by the bill of entry which is available at the time of import.  The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the assessment can be done based on what was available at the time of filing of…

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