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Customs - Highlights / Catch Notes

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Import of old used worn clothing - Legality of valuation of ...


Revenue's Use of National Import Database Challenged in Valuing Old Used Clothing Imports; Legal Validity Questioned.

June 10, 2016

Case Laws     Customs     AT

Import of old used worn clothing - Legality of valuation of imported goods - As Revenue could not produce the details of NIDB data, it is apparent from the findings of the original authority that such general application of value of other imports is not legally tenable. - AT

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