Enhancement/Loading on invoice price- regarding

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..... It has come to the notice of the Board that the Customs field formation(s) are arbitrarily enhancing the invoice value of imported goods without giving a speaking order. Under Rule 10A of Customs Valuation Rules, 1988, the Customs Officer may reject the declared value in cases where under-valuation is reasonably suspected, based on evidence of contemporaneous prices. Such prices are b .....

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