Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]
The significantly higher value at which identical or similar goods imported at or about the same time in comparable quantities in a comparable commercial transaction were assessed, rules, CESTAT
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Identical or Similar Imported Goods Evaluated at Substantially Higher Values in Comparable Transactions are Assessed under Rule 12 of CESTAT Procedure rules The Appellant M/s Deeplalit Enterprises Pvt. Ltd is engaged in the trading of electronic goods…
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