The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) while setting aside the impugned order held that Directorate General of Valuation (DGOV) guideline is not above Customs Valuation Rules, Customs Valuation Rules so the value can only be enhanced on the basis of evidence. Merely because the appellant had given a consent letter, the assessing authority […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3dqzGJX
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