Undervaluation of imported goods - rejection of declared value - If any condition of the contract is...

Undervaluation of imported goods - rejection of declared value - If any condition of the contract is contravened, it is for the contracting parties to settle among themselves and raising a doubt about the validity of the contract is not proper in the absence of any evidence that such a contract is entered into with any ulterior motive affecting the price. - AT .....

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