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Customs - Highlights / Catch Notes

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


Importer Cannot Challenge Polished Marble Slabs' Valuation After Paying Duty Without Protest; Enhanced Value Accepted.

November 17, 2022

Case Laws     Customs     AT

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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