The transaction value of imported goods has to be assessed by the bill of entry which is available at the time of import. The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the assessment can be done based on what was available at the time of filing of…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
