Transaction value can be rejected only on extraordinary or special reasons & considerations

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:

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