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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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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