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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation - Misdeclaration of value - import of Mencozeb ...


Sole distributor's import value for Mencozeb Technical rejected; no evidence of higher sales price found, no demand issued.

September 28, 2015

Case Laws     Customs     SC

Valuation - Misdeclaration of value - import of Mencozeb Technical 85 % at US$2.10 per kg., CIF - sole distributor - rejection of value - No evidence of any nature whatsoever is brought on record to show that they were contemporaneous sales/transactions at high price - No demand - SC

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