Customs Dispute Over Cooling Pad Valuation: Price Should Be Rs. 180/kg, Not Rs. 220/kg, Reflecting Market Rates.

Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken ₹ 180/- per kg. which was lowest range of contemporary price and not the average price of ₹ 220/- per kg. .....

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