TMI BlogValuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour -...Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962, specifically provides that in case where the Customs Officer amends any assessment made by the importer, then Custom Officer will issue a speaking order giving the reasons for making the amendments in the assessment as made by the importer - In absence of any order under Section 17(5) of the Customs Act, 1962, Commissioner (Appea..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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