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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Duty Drawback - Redetermination of export value - rejection of ...

Case Laws     Customs

December 29, 2022

Duty Drawback - Redetermination of export value - rejection of declared value of the goods in the 13 shipping bills - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. - AT

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