Valuation of goods - Enhancement in valuation - Customs ...

Customs Authorities Shift Burden of Proof to Importer in Undervaluation Case, Requiring Evidence of Proper Valuation.

April 16, 2014

Case Laws Customs AT

Valuation of goods - Enhancement in valuation - Customs authorities have made out a case for under valuation and, therefore, the onus of proving that there was no undervaluation shifts to the respondent-importer - AT

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Valuation of goods - Enhancement in valuation - Customs ...

Customs Authorities Shift Burden of Proof to Importer in Undervaluation Case, Requiring Evidence of Proper Valuation.

April 16, 2014

Case Laws Customs AT

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