Goods Valuation Cannot Be Rejected on Doubt Alone; Must Have Concrete Evidence for Validity Challenges.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation of goods - Mere doubt, without any reason or rhyme cannot be made the basis for rejection of the transaction value, without any reasonable and justifiable evidence - AT....