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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Over valuation of items imported - Consignment of CD ROMs ...

Case Laws     Customs

October 12, 2015

Over valuation of items imported - Consignment of CD ROMs declared as computer software – Declaration of price in the Bill of Entry was correct and goods are wholly exempt from customs duty thus there could be no motive in mis-declaration of value - SC

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