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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Valuation of imported goods - comparison of the contemporaneous ...


Valuation of Imports Must Align with Brand and Specifications; Misvaluation Contravenes Legal Standards.

January 18, 2020

Case Laws     Customs     AT

Valuation of imported goods - comparison of the contemporaneous imports - The brand name of the goods as well as the specification are different. Comparison of the value of such goods which are different from the goods imported by the appellant and enhancement thereon is against the provisions of law.

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