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![No Contemporaneous Imports of Goods in the Absence of Evidence, Rejection of Transaction value not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-contemporaneous-imports-of-goods-absence-of-evidence-Rejection-of-Transaction-value-CESTAT-taxscan.jpg "No Contemporaneous Imports of Goods in the Absence of Evidence, Rejection of Transaction value not valid: CESTAT [Read Order]")
No Contemporaneous Imports of Goods in the Absence of Evidence, Rejection of Transaction value not valid: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no contemporaneous imports of goods in the absence...