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Customs - Highlights / Catch Notes

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Misdeclaration of goods - undervaluation - It is a fact of ...


Misdeclaration of Branded Goods: Undervaluation in Customs Declarations Highlights Price Discrepancy with Local Non-Leather Chinese Shoes.

May 19, 2017

Case Laws     Customs     AT

Misdeclaration of goods - undervaluation - It is a fact of common sense that the branded goods are priced much more than the local non-leather Chinese shoes. As such, the value of the goods declared by the assessee would definitely be on the lower side - AT

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