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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Undervaluation of import of electronic components - department ...


Department Confirms Undervaluation of Imported Electronic Components; Appellants Fail to Support Declared Values with Evidence.

September 28, 2015

Case Laws     Customs     AT

Undervaluation of import of electronic components - department has built up its case on the basis of export declarations filed by the suppliers of the goods - A department had discharged the burden of proof - appellants have failed to bring any evidence on record to substantiate that the value declared by them is correct - demand confirmed - AT

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