No Evidence of Over-Valuation of Goods, Transaction Value Wrongly Rejected under Rule 8 of Customs Valuation Rules: CESTAT sets aside Order [Read Order]
There was no reasonable doubt about the truth or accuracy of the declared transaction value. The Tribunal found that the transaction value should not have been rejected under Rule 8 of the Customs Valuation Rules
In a recent Judgement, the Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the order that wrongly rejected the transaction value under Rule 8 of the Customs Valuation Rules, noting that there was no evidence of over-valuation of goods and no reasonable doubt about the truth…
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