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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Valuation of imported goods - It is not understood if Custom ...


Customs Officers Incorrectly Valued Goods Based on Estimated Weight, Not Actual Measurement; Enhancement Deemed Unacceptable.

January 9, 2020

Case Laws     Customs     AT

Valuation of imported goods - It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the consignment as a whole and determining the actual weight of consignment - Entire case of undervaluation has been made against the appellant, by not amending the declared value, but by enhancing the same to take into account the estimated undeclared weight - enhancement of value cannot be accepted.

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