Customs Valuation Dispute: Rejection of Declared Value for Plastic Films Deemed Unjustified Due to Lack of Import Evidence. https://www.taxtmi.com/highlights?id=74050 Valuation of imported goods - stock lot of plastic films - In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of the Customs Valuation Rules, cannot be upheld. - AT en-us Tue, 09 Jan 2024 08:35:16 +0530 Tue, 09 Jan 2024 08:35:16 +0530 TaxTMI RSS Generator Customs Valuation Dispute: Rejection of Declared Value for Plastic Films Deemed Unjustified Due to Lack of Import Evidence. https://www.taxtmi.com/highlights?id=74050 Valuation of imported goods - stock lot of plastic films - In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of the Customs Valuation Rules, cannot be upheld. - AT Highlights Customs Tue, 09 Jan 2024 08:35:16 +0530 https://www.taxtmi.com/highlights?id=74050