Valuation of imported goods - import of multi functional digital ...
Court Rules Enhanced Value Agreement Not Mis-Declaration; Confiscation and Fines on Importer Overturned.
April 10, 2020
Case Laws Customs AT
Valuation of imported goods - import of multi functional digital copiers - enhancement of value - Mere acquiescence by the importer in order to expedite their clearances through customs does not form the evidence that the value has been mis-declared, more so when the enhancement was marginal - Confiscation as well as redemption fine set aside. - AT
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