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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Valuation of imported goods - rejection of transaction value - ...

Customs

August 5, 2019

Valuation of imported goods - rejection of transaction value - as the appellants were not made part of market enquiry; copy of the report was not provided to them and values of contemporaneous imports of identical/similar goods were not considered/examined - values of disputed items were arrived at without following the CVR and without giving any cogent reasons then OIO is not maintainable

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