https://www.taxtmi.com/highlights?id=74406 Valuation of imported goods - contemporaneous imports - The tribunal observed that the Revenue had not provided adequate evidence or a proper comparison with contemporaneous imports to justify the revaluation of the imported goods' declared value. The lack of such comparison and evidence in revaluation matters was a key factor in the tribunal's decision to set aside the impugned order and allow the appellant's appeal. - AT en-us Sat, 27 Jan 2024 10:18:24 +0530 Sat, 27 Jan 2024 10:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74406 Valuation of imported goods - contemporaneous imports - The tribunal observed that the Revenue had not provided adequate evidence or a proper comparison with contemporaneous imports to justify the revaluation of the imported goods' declared value. The lack of such comparison and evidence in revaluation matters was a key factor in the tribunal's decision to set aside the impugned order and allow the appellant's appeal. - AT Highlights Customs Sat, 27 Jan 2024 10:18:24 +0530 https://www.taxtmi.com/highlights?id=74406