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Customs - Highlights / Catch Notes

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Valuation of imported goods - right to speaking order under ...

Case Laws     Customs

August 3, 2022

Valuation of imported goods - right to speaking order under Section 17(5) of the Customs Act - In spite of the admission on behalf of the importer, the Revenue is required to satisfy the requirements prescribed under Section 14 of the Customs Act read with Customs Valuation Rules before any enhancement of valuation - AT

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