Valuation of imported goods - Undervaluation and misdeclaration ...
Court Rejects Enhanced Valuation of Imported Goods Due to Insufficient Evidence and Unreliable NIDB Data Reference.
October 23, 2019
Case Laws Customs AT
Valuation of imported goods - Undervaluation and misdeclaration - enhancement of value based on NIDB data - reliance on unauthenticated Email, retracted statements - the very reasons for rejection of transaction value are negated, reference to NIDB data is of no help.
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