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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Valuation of import goods - Alloy Wheels of motorcycles - When ...


Appellant Cannot Contest Re-determined Value of Motorcycle Alloy Wheels After Accepting and Paying Duties and Penalties.

February 27, 2023

Case Laws     Customs     AT

Valuation of import goods - Alloy Wheels of motorcycles - When the proprietor had admitted the re-determined value and also paid the differential duty with interest and penalty imposed by the competent authority, it is not open to the appellant to now contend, after goods have been cleared, that the market value could not have been re-determined - AT

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