Improper Valuation of Imported Goods: Arbitrary 30% Increase Applied Without Legal Basis u/r 5. No Demand Justifiable.

Valuation of imported goods - While invoking Rule 5, no values of contemporaneous imports were taken for comparison; arbitrarily 30% has been loaded without any authority of law under Rule 5 and clearly the OIO transgressed the scope of remand. - No demand can be made. .....

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