Enhancement of value - Enhanced only on the basis of NIDB data - ...

Using NIDB Data Alone for Customs Value Enhancement Deemed Improper; Corroborative Evidence Required for Justification.

April 11, 2016

Case Laws Customs AT

Enhancement of value - Enhanced only on the basis of NIDB data - Adoption of NIDB Data, without any other evidence on record to establish the transaction value is incorrect, is not proper and justified - Value cannot be enhanced - AT

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Enhancement of value - Enhanced only on the basis of NIDB data - ...

Using NIDB Data Alone for Customs Value Enhancement Deemed Improper; Corroborative Evidence Required for Justification.

April 11, 2016

Case Laws Customs AT

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