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Customs - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Under Valuation of imported goods - in the absence of ...


Court Dismisses Case on Imported Goods Undervaluation; Insufficient Evidence Fails to Prove Value Assumptions.

March 29, 2019

Case Laws     Customs     AT

Under Valuation of imported goods - in the absence of corroboration and cogent evidence, the Department’s case is based upon assumption and presumption, that the goods in normal packing were having the same value as the branded and vacuumed packed goods - Demand set aside.

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