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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - misdecaration of value - absence of contemporaneous ...


Court Accepts Declared Import Values Due to Lack of Comparable Imports; No Justification for Value Adjustment Found.

February 6, 2017

Case Laws     Customs     AT

Valuation - misdecaration of value - absence of contemporaneous imports - the value which is declared by the appellant needs to be accepted as there is no valid reason for adopting or enhancing the valuation of the imports made by the appellant - AT

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