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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