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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