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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Valuation of imported goods - polished marble slab - the ...

Case Laws     Customs

November 17, 2022

Valuation of imported goods - polished marble slab - the enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from challenging the same subsequently. It also holds that enhanced value uncontested and voluntarily accepted, and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect. - AT

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