Valuation of imported goods - Higher values available on ...

Case Laws Customs

June 22, 2023

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such as country of origin, quantity of the goods imported, produced by the same person who produced the goods being valued, quality of the goods i.e. characteristics, composition & like component material. Moreover, the NIDB data is not exhaustive in nature as it only depicts the value at which the goods are assessed but not whether such assessed value is proposed value by the importer or enhanced value buy the proper officer - the enhancement of value has been done arbitrarily. - AT

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Valuation of imported goods - Higher values available on ...

Case Laws Customs

June 22, 2023

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