https://www.taxtmi.com/highlights?id=68912 Valuation of imported goods - the word “doubt” used in the rule has to be based on cogent reasons and evidences - Clearly, for rejection of the transaction value under Rule 12, there has to be a reasonable ground and it cannot be rejected merely on the ground that similar goods have been imported at higher value without examining the applicability of Rule 5 of Customs Valuation Rules, 2007. - AT en-us Sat, 25 Mar 2023 13:38:13 +0530 Sat, 25 Mar 2023 13:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68912 Valuation of imported goods - the word “doubt” used in the rule has to be based on cogent reasons and evidences - Clearly, for rejection of the transaction value under Rule 12, there has to be a reasonable ground and it cannot be rejected merely on the ground that similar goods have been imported at higher value without examining the applicability of Rule 5 of Customs Valuation Rules, 2007. - AT Highlights Customs Sat, 25 Mar 2023 13:38:13 +0530 https://www.taxtmi.com/highlights?id=68912