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![DGOV guideline isn’t above Customs Valuation Rules, so value can only be enhanced on the basis of evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Customs-Valuation-Rules.jpeg "DGOV guideline isn’t above Customs Valuation Rules, so value can only be enhanced on the basis of evidence: CESTAT [Read Order]")
DGOV guideline isn’t above Customs Valuation Rules, so value can only be enhanced on the basis of evidence: CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) while setting aside the impugned order held that Directorate General of Valuation...