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Customs - Highlights / Catch Notes

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Valuation of imported goods - old and used Digital Multi ...


Imported Used Printers' Valuation: No Mis-Declaration Without Evidence, Chartered Engineer's Certificate Alone Insufficient.

October 26, 2023

Case Laws     Customs     AT

Valuation of imported goods - old and used Digital Multi Function Printer - restricted goods or not - The enhancement of value on the basis of Chartered Engineer’s certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. - AT

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