https://www.taxtmi.com/highlights?id=69778 Valuation of imported goods - No comparable goods, quantity, same country for contemporaneous imports were brought on record. Even as per explanation to Rule 9 of the Customs Valuation Rules itself discards the price of the goods exported to a country other than India hence any arbitrary value adopted by the revenue in this case is absolutely illegal. - The Appellant has rightly declared the goods - AT en-us Tue, 16 May 2023 15:16:03 +0530 Tue, 16 May 2023 15:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69778 Valuation of imported goods - No comparable goods, quantity, same country for contemporaneous imports were brought on record. Even as per explanation to Rule 9 of the Customs Valuation Rules itself discards the price of the goods exported to a country other than India hence any arbitrary value adopted by the revenue in this case is absolutely illegal. - The Appellant has rightly declared the goods - AT Highlights Customs Tue, 16 May 2023 15:16:03 +0530 https://www.taxtmi.com/highlights?id=69778