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Customs - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Once mis-declaration is established, the appellant loses its ...


Appellant Loses Right to Challenge Valuation After Mis-Declaration; Revenue's Valuation and Duty Stand Firm.

June 6, 2017

Case Laws     Customs     AT

Once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication remained unchallenged and duty is leviable thereon. - AT

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