Valuation - Undervaluation of goods - The appellant having ...
Customs
December 16, 2015
Valuation - Undervaluation of goods - The appellant having produced the invoice, in support of its declared value, has done his part of the duty. If the Revenue is not happy with the said declared transaction value, it is they who have to produce the evidence. There being none in the present case, we find no reasons to enhance the assessable value. - AT
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