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Confiscation of imported goods - undervaluation of goods - The ...


Confiscation of Imported Goods: Transaction Value Rejection Needs Justification by Extraordinary Circumstances.

November 11, 2023

Case Laws     Customs     AT

Confiscation of imported goods - undervaluation of goods - The golden rule being that ordinarily the transaction value has to be accepted, the rejection of transaction value has to be based only on extraordinary or special reasons and considerations. - AT

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