CD ROMs Declared as Software, Price Deemed Correct, No Customs Duty Applied, No Mis-declaration Motive Found.

Over valuation of items imported - Consignment of CD ROMs declared as computer software – Declaration of price in the Bill of Entry was correct and goods are wholly exempt from customs duty thus there could be no motive in mis-declaration of value - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X