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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Valuation of duty free imports - Advance License - In absence of ...


Customs Authorities Cannot Change Duty-Free Import Values on Advance Licenses Without Corrections or Amendments.

May 16, 2019

Case Laws     Customs     AT

Valuation of duty free imports - Advance License - In absence of any correction/ amendments in the license, the value of imported goods sought to be exempted by the said license cannot be suo motto altered by the Custom Authorities.

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