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Customs - Highlights / Catch Notes

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Valuation - the case of enhancement of value are merely based on ...


Value Enhancement Based on NIDB Data Violates Natural Justice; Related Documents Not Provided to Appellants. Value Cannot Be Enhanced.

October 8, 2016

Case Laws     Customs     AT

Valuation - the case of enhancement of value are merely based on NIDB data, when such documents relating NIDB data were not even supplied to the appellants, thus not following principles of Natural Justice, value cannot be enhanced - AT

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