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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Valuation of import of goods - In the absence of identical ...


Commissioner's Decision to Value Imports Using Similar Goods Upheld When Identical Goods Are Unavailable.

May 8, 2015

Case Laws     Customs     SC

Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC

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