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Customs - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Valuation of goods - Mere doubt, without any reason or rhyme ...

Customs

November 5, 2014

Valuation of goods - Mere doubt, without any reason or rhyme cannot be made the basis for rejection of the transaction value, without any reasonable and justifiable evidence - AT

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  9. Valuation of imported goods - the word “doubt” used in the rule has to be based on cogent reasons and evidences - Clearly, for rejection of the transaction value under...

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