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Customs - Highlights / Catch Notes

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Valuation of imported goods - rejection of transaction value - ...

Case Laws     Customs

August 26, 2023

Valuation of imported goods - rejection of transaction value - Even if the waiver of SCN has been granted by the appellants in this case, still it was incumbent upon the authority passing the original order, to give its reason as to why the documentary evidence by way of invoice, packing list, Certificate of origin or whatever was available had to be rejected. - AT

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