Undervaluation of goods - The goods were examined, assessed and ...
Customs Clears Undervalued Goods, Cannot Re-examine; Non-Prime Goods' Value Differs from Prime Quality.
March 25, 2016
Case Laws Customs AT
Undervaluation of goods - The goods were examined, assessed and cleared by Customs and were no longer available for re-examination. It is trite to say that if the impugned goods were not of prime quality, their value cannot be compared with the value of goods of prime quality. - AT
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