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Customs - Highlights / Catch Notes

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Valuation - revenue has not brought on records any evidence to ...


Demand Against Appellant Set Aside Due to Lack of Evidence on Goods Value Suppression by Revenue Authorities.

May 20, 2016

Case Laws     Customs     AT

Valuation - revenue has not brought on records any evidence to indicate that the appellant and the supplier were in collusion to suppress the value nor there is any corroborative evidence of suppression of the value or repartition of any amount over and above the invoiced value - demand set aside - AT

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