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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Misdeclaration of goods - undervaluation - It is a fact of ...

Case Laws     Customs

May 19, 2017

Misdeclaration of goods - undervaluation - It is a fact of common sense that the branded goods are priced much more than the local non-leather Chinese shoes. As such, the value of the goods declared by the assessee would definitely be on the lower side - AT

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