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Customs - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Valuation of goods - Transaction value and enhancement of the ...

Case Laws     Customs

October 21, 2013

Valuation of goods - Transaction value and enhancement of the value - the department took recourse to the theory of preponderance of probability to prove the case. The said theory cannot be a substitute for lack of investigation and absence of evidences - AT

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