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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Valuation of imported goods - Once it is undisputed fact that ...

Case Laws     Customs

January 4, 2016

Valuation of imported goods - Once it is undisputed fact that the declared value was not accepted and for the purpose of assessment valuation was done on the basis of contemporaneous price of identical or similar goods, further enhancement of value was not permissible. - AT

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