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Customs - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Duty Drawback - Export of goods - The onus to prove ...

Customs

April 11, 2018

Duty Drawback - Export of goods - The onus to prove over-valuation falls upon the Revenue - In the absence of positive evidence, the value of export cannot be rejected on the basis of market inquiry or on the flimsy ground. - AT

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