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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Valuation of imported goods - enhancement of value based on NIDB ...


Import Valuation Cannot Be Increased Based Solely on NIDB Data Without Evidence; Legal Compliance Required.

December 7, 2018

Case Laws     Customs     AT

Valuation of imported goods - enhancement of value based on NIDB data - enhancement of the value without proper evidence is not correct and legal - merely on the basis of NIDB data, the declared value cannot be enhanced.

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