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Customs - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Enhancement of value - Enhanced only on the basis of NIDB data - ...

Case Laws     Customs

April 11, 2016

Enhancement of value - Enhanced only on the basis of NIDB data - Adoption of NIDB Data, without any other evidence on record to establish the transaction value is incorrect, is not proper and justified - Value cannot be enhanced - AT

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