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
View Source