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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Valuation of imported goods - assorted belt buckles - ...


Court Rules Against Customs' Value Increase on Imported Belt Buckles; Declares Buckles as Scrap, Not Prime Quality.

September 22, 2018

Case Laws     Customs     AT

Valuation of imported goods - assorted belt buckles - appellant’s contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap - Is enhancement of value justified? - Held No

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