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Transaction value duly rejected as there are imports of identical/ similar goods at higher value: Supreme Court
Case Law Details
- Case Name
- Global Technologies and Research Vs Principal Commissioner of Customs (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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Global Technologies and Research Vs Principal Commissioner of Customs (Supreme Court of India)
Supreme Court held that transaction value of imported goods duly discarded/ rejected as it is found that there are imports of identical/ similar goods at higher value at around the same time.
Facts- The appellant assessee has been a regular importer of camera stabilizer devices for the last several years. The appellant assessee imported a consignment of camera stabilizer devices under a Bill of Entry dated 16th February 2018. On the basis of the Intelligence, the goods were examined ...
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