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Customs - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

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


Import Valuation Dispute: Revaluation of Goods Unjustified Due to Two-Month Gap Between Compared Consignments.

November 23, 2017

Case Laws     Customs     AT

Valuation - enhancement of value - value was enhanced on the ground that the similar goods were imported at higher price - there is more than two months gap in comparison of similar consignments - ejection of transaction value and refixing of such value not justified. - AT

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