Valuation Committee's Export Goods Evaluation Questioned: Rule 8 Non-Compliance and Lack of Independent Experts Raise Conflict Concerns.

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....Over-Valuation of export goods - Referring the matter to the Valuation Committee for re-fixing of the transaction - Without following the mandate of Rule 8, the officer has referred to the Valuation Committee and it is not the case of the Revenue that the Valuation Committee comprised experts in the field, but the said committee comprised only the departmental officers who are naturally interested. - AT....