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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Undervaluation of goods - The adjudicating authority has ...

Customs

February 15, 2020

Undervaluation of goods - The adjudicating authority has proceeded to redetermine the value of imported aluminium scrap on the basis of the DGOV circular without considering and overlooking the contemporaneous data available before it on record. - further, the statements of witnesses cannot be relied upon as they failed to appear for cross-examination.

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