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Customs - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Undervaluation - Since the value of identical and similar goods ...

Case Laws     Customs

November 17, 2023

Undervaluation - Since the value of identical and similar goods at the contemporary import time was also could not be ascertained, we feel that the resorting the valuation under Rule 7 of the Customs Valuation Rules by the Department is legally sustainable in the facts and circumstances of this case - AT

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