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Customs - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Valuation of goods - NIDB data cannot be made the basis for ...


Customs Valuation: NIDB Data Insufficient for Enhancing Goods Value Without Clear Evidence on Import Details.

February 7, 2014

Case Laws     Customs     AT

Valuation of goods - NIDB data cannot be made the basis for enhancement of value - transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import - AT

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