Case Law Details
Case Name : Principal Commissioner Vs Wall Street Impex (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51766 of 2021
Date of Judgement/Order : 15/12/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Principal Commissioner Vs Wall Street Impex (CESTAT Delhi)
CESTAT Delhi held that as per Rule 4 of the Customs Valuation (Value of Imported goods) 2007, the value shall be the value of contemporaneous imports of identical goods. If such a value is not found,
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