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Customs - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Valuation of imported goods - non & mis- declaration - ...

Customs

June 19, 2019

Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without the exhausting provisions of Section 14 of the Customs Act and also without exhausting the application of Rule 3, 4 and 5 of Custom Valuation Rule - the order passed is in contrary to the Customs Valuation Rules is not sustainable

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