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🚀 New Feature Launched

Introducing the “In Favour Of” filter in Case Laws.

  • ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
  • 🔍 Narrow down results with higher precision

Try it now in Case Laws

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Adjudication Order Upholds Enhanced Valuation of Goods Using Comparable Imports; Initial Transaction Value Rejected.

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Full Text of the Document

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....Valuation - Once the transaction value was rejected and as the appellant did not want any show cause notice or hearing, nothing unsustainable found in the adjudication order which determined the value on the basis of value of contemporaneous imports of similar goods – enhanced value sustained. - AT....