Valuation of Imported Laptops Challenged; Declared Value Rejected Due to NIDB Data; Case Sent Back for Review.

Valuation of imported goods - Laptops - rejection of declared value - value rejected merely based on NIDB data - The appellant had expressed inability to file a detailed reply because the documents, on the basis of which the declared value indicated in the 14 bills of entry was rejected, was not provided. - Matter restored back - AT .....

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