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Customs - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Valuation - The final assessment of the bills of entry, whereby ...

Case Laws     Customs

September 29, 2022

Valuation - The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of the petitioner, would have to be communicated to the affected party - Admittedly, in this case, the valuation of the subject goods, which forms part of 95 bills of entry, has been enhanced. The basis for enhancement of valuation, apparently, was not communicated to the petitioner. - HC

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