Valuation of imported goods - NIDB data of contemporaneous ...
Valuation Investigation Finds Price Discrepancies at Nhava Sheva Port, But No Evidence of False Transaction Values.
April 20, 2023
Case Laws Customs AT
Valuation of imported goods - NIDB data of contemporaneous imports - The only thing established during the investigation is that other importers imported goods through Nhava Sheva port at different prices and the difference in quantities was between 3 times to 500 times. This does not in any way prove that the declared transaction value was not true or not accurate. - AT
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