Export Value of Goods of Another Country cannot be Adopted as Direct Basis for Determination of Value of Goods under Residual Method: CESTAT [Read Order]

By Shabna Rahim - On August 17, 2023 2:00 pm - 2 mins read
Export -Value - Goods - Another -Country - Adopted - Direct - Determination - Value - Goods -CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the export value of goods of another country cannot be adopted as a direct basis for the determination of value under the residual method.  Shree Electro Polytex, the respondent assessee declared the value of goods which they export as per…

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