Rejection of declared value - The price of the two commodities, ...
Declared Value Rejected Due to Significant Price Difference; Direct Comparison of Commodities Not Valid per PLATT Price.
September 30, 2016
Case Laws Customs AT
Rejection of declared value - The price of the two commodities, which is significantly different, cannot be compared in this manner. Only if ABS is imported at a price significantly different from the PLATT price then the question on the declared value can be raised on the basis of PLATT price. - AT
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