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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Undervaluation - Revenue was of the view that both Di-Octyl ...


Insufficient Evidence Against Importers Accused of Undervaluing DOP and DEHP by Mislabeling Compounds.

August 29, 2013

Case Laws     Customs     AT

Undervaluation - Revenue was of the view that both Di-Octyl Phthalate (DOP) and Di-2-Ethyl Hexyle Phthalate (DEHP) were the same compounds and they started importing the goods adopting a new name with the purpose of undervaluing the goods - The evidences produced by Revenue can at best create a doubt but cannot prove a case of undervaluation - AT

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