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Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Valuation - enhancement of value - The value enhanced on the ...


Import Valuation Must Use Lowest Contemporaneous Value, Not Highest, for Adjustments.

August 31, 2017

Case Laws     Customs     AT

Valuation - enhancement of value - The value enhanced on the basis of the highest contemporaneous import cannot sustain - However, the same requires to be enhanced on the basis of the lowest value of such contemporaneous import

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