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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Under-valuation of imported goods - Demand of differential ...

Customs

November 29, 2019

Under-valuation of imported goods - Demand of differential customs duty - demand based on load port documents - no other evidence on record showing payment of higher value to the foreign suppliers - Demand set aside.

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  1. Demand of differential duty - Undervaluation of goods - Merely because the value was enhanced by the Customs, the same would not become contemporaneous imports. - AT

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