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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Enhancement in declared value of import - Appellant has declared ...

Customs

September 28, 2016

Enhancement in declared value of import - Appellant has declared the same description what is given in the invoice/customs documents not only in the present bill of entry but in the other imports of the same appellant - There is no wilful misstatement on the part of the appellant or any evidence indicating that some extra amount has been repatriated to the supplier for the present consignment - Demand set aside - AT

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