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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Under valuation and mis-declaration of the goods - even if there ...


Customs Law: Price Discrepancies Alone Can't Prove Under-Valuation of Imported Goods, Case Law Clarifies.

January 15, 2016

Case Laws     Customs     AT

Under valuation and mis-declaration of the goods - even if there is difference between import price and sale price of the said goods in the domestic market, the difference cannot be made the basis for holding that the price of the imported goods has been undervalued - AT

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