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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Valuation of imported goods - cloves (old crop) - validity of ...


Court Questions Validity of Increased Clove Import Valuation; Proper Officer's Justification Under Scrutiny.

May 8, 2017

Case Laws     Customs     AT

Valuation of imported goods - cloves (old crop) - validity of enhancement of assessable value - we are deprived of wisdom of the ‘proper officer’ in reaching the conclusion that the value be enhanced - The assessment effected in the bill of entry should not sustain - AT

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