https://www.taxtmi.com/highlights?id=64819 Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of identical or similar goods of same quantity and at same commercial level, the suspicion casted by the Original Authority, leading to the rejection of transaction value is also incorrect. Therefore rejection of transaction value, even at the first place, is misplaced. - AT en-us Wed, 27 Jul 2022 08:39:49 +0530 Wed, 27 Jul 2022 08:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64819 Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of identical or similar goods of same quantity and at same commercial level, the suspicion casted by the Original Authority, leading to the rejection of transaction value is also incorrect. Therefore rejection of transaction value, even at the first place, is misplaced. - AT Highlights Customs Wed, 27 Jul 2022 08:39:49 +0530 https://www.taxtmi.com/highlights?id=64819