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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

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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