Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]

Invoice - Manufacturer - Transaction Value - Revaluation - Investigation - Evidence - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that no revaluation without further investigation and evidence in contrary since invoice of the manufacturer is sufficient to establish ‘transaction value’. The appellant, Acmechem Ltd filed an appeal before CESTAT against the confirmation of the order by the Commissioner of Customs (Appeals),…

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Acmechem Ltd vs Commissioner of Customs

Counsel for Appellant:   Shri J C Patel

Counsel for Respondent:   Shri Manoj Das

CITATION:   2022 TAXSCAN (CESTAT) 339

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