Rejection of value declared on Bill of Entry being Serious Act should be Supported by Evidence and Compelling Provision: CESTAT [Read Order]
Rejection of value declared on bill of entry being serious act should be supported by evidence and compelling provision, rules CESTAT
By Kalyani B. Nair - On February 18, 2024 6:20 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the rejection of value declared on bill of entry being serious act should be supported by evidence and compelling provision. The original adjudicating authority rejected the value declared by the appellant and re-determined the value of goods as…
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