Revenue is assessing the re-imported rejected and defective ...
Re-imported Defective Goods Misvalued Under First-Time Import Rules; Should Follow Re-import Guidelines Instead.
April 4, 2013
Case Laws Customs AT
Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are re-import of already exported goods. - Action of revenue is incorrect - AT
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