https://www.taxtmi.com/highlights?id=72534 Revaluation of imported goods - reliance placed on NIDB data - value of contemporaneous goods - The Revenue has to first establish that the goods imported and contemporaneous goods are identical in the first place before proceeding further, which exercise has not at all been done by the Revenue in the case on hand - AT en-us Fri, 13 Oct 2023 11:59:44 +0530 Fri, 13 Oct 2023 11:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72534 Revaluation of imported goods - reliance placed on NIDB data - value of contemporaneous goods - The Revenue has to first establish that the goods imported and contemporaneous goods are identical in the first place before proceeding further, which exercise has not at all been done by the Revenue in the case on hand - AT Highlights Customs Fri, 13 Oct 2023 11:59:44 +0530 https://www.taxtmi.com/highlights?id=72534