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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Re-determination of value under Rule 8 of Customs Valuation ...


Customs Valuation Dispute: Rule 8 Inquiry Report Deemed Invalid Due to Lack of Signatures by Officials.

December 16, 2015

Case Laws     Customs     AT

Re-determination of value under Rule 8 of Customs Valuation Rules, 1988 - A copy of the market inquiry report is available on record which we have perused. The said market inquiry report is not signed by anyone including the officer of the Customs and the representative of the respondent. Therefore, the same cannot be accepted as a valid piece of evidence - AT

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