TMI BlogValuation of imported goods - With the lack of approbation for enhancement of value, there is no offence...Valuation of imported goods - With the lack of approbation for enhancement of value, there is no offence that renders the goods liable to confiscation u/s 111 of Customs Act, 1962 - No penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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