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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Evasion of ADD - The Appellant had imported calculators in SKD ...

Case Laws     Customs

April 16, 2019

Evasion of ADD - The Appellant had imported calculators in SKD condition with a view to assemble them as fully functional calculators to avoid Anti-Dumping Duty. It cannot, therefore, be permitted to re-export the calculators in SKD condition

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