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Customs - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Valuation of imported goods - Revenue was not required to look ...

Case Laws     Customs

November 4, 2020

Valuation of imported goods - Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value found in the documentary evidence retrieved from the appellants. Accordingly, rejection of the declared value and the re-valuation of the goods are upheld. - AT

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