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Customs - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Rejection of Value of imported goods - if value declared is ...


Revenue Must Justify Rejection of Declared Value with Comparable Import Data Under Customs Valuation Rules.

November 23, 2011

Case Laws     Customs     AT

Rejection of Value of imported goods - if value declared is rejected, Revenue should establish with details of contemporaneous imports of such or similar goods, that the price declared is not correct transaction value and the value has to be determined under CVR... - AT

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