https://www.taxtmi.com/highlights?id=73416 Valuation and assessment of imported goods - The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported can be directed in law without first rejecting the transaction value. - No orders as warranted in terms of Section 17(5) were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. - Revenue appeal dismissed - AT en-us Wed, 06 Dec 2023 12:11:35 +0530 Wed, 06 Dec 2023 12:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73416 Valuation and assessment of imported goods - The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported can be directed in law without first rejecting the transaction value. - No orders as warranted in terms of Section 17(5) were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. - Revenue appeal dismissed - AT Highlights Customs Wed, 06 Dec 2023 12:11:35 +0530 https://www.taxtmi.com/highlights?id=73416