Undervaluation – import of old and used machinery – enhancement ...
Adjudicating Authority Applies Board's Valuation Method to Prevent Undervaluation of Imported Used Machinery.
November 2, 2012
Case Laws Customs AT
Undervaluation – import of old and used machinery – enhancement of value – Old and used machinery is inherently prone to undervaluation - Adjudicating authority correctly followed the valuation method prescribed by Board - AT
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