https://www.taxtmi.com/highlights?id=70132 Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that circumstances, the rejection of enhanced value by the ld. Commissioner (Appeals) in the impugned order is correct. - AT en-us Mon, 05 Jun 2023 08:30:34 +0530 Mon, 05 Jun 2023 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70132 Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that circumstances, the rejection of enhanced value by the ld. Commissioner (Appeals) in the impugned order is correct. - AT Highlights Customs Mon, 05 Jun 2023 08:30:34 +0530 https://www.taxtmi.com/highlights?id=70132