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Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Valuation of imported goods - Aluminium Scrap - rejection of ...


Customs Valuation of Imported Aluminium Scrap Challenged; Tribunal's Previous Decision Considered Applicable; Customs' Value Enhancement Criticized.

June 3, 2020

Case Laws     Customs     AT

Valuation of imported goods - Aluminium Scrap - rejection of declared value - These imports were made subsequent to the imports made in earlier order therefore, the ratio of the above decision of this tribunal is squarely applicable in the present case. The enhancement of the value is absolutely incorrect, arbitrary and without application of mind.

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