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Transaction value can be rejected only on extraordinary or special reasons & considerations
Case Law Details
- Case Name
- Premier Trading Company Vs Commissioner of Customs (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Premier Trading Company Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: The case of Premier Trading Company vs Commissioner of Customs, adjudicated at CESTAT Kolkata, revolves around the rejection of the declared unit value of imported goods. This article delves into the details of the case, examining the reasons for rejection, legal implications, and the final verdict.
Detailed Analysis:
i. Background of the Appeal: M/s. Premier Trading Company filed an appeal against the Commissioner of Customs Port, Custom House Kolkata, challenging the rejection of the declared unit value of thei...
