Undervaluation - it is evident that the car was imported by ...
Importer Faces Duty, Interest, and Penalties for Undervaluing Car's Bill of Entry per Customs Manufacturer's Price Assessment.
February 15, 2017
Case Laws Customs AT
Undervaluation - it is evident that the car was imported by producing the Bill of Entry of under-valuation - the Department has taken the price of the impugned car as was available on the manufacturer - demand of duty with interest and penalty confirmed - AT
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