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Customs - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Valuation of imported goods - Tin Free Sheets ...

Customs

October 20, 2021

Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the Show-cause notice has no legal basis - the enhancement of value of the goods as well as re-determination of duty/differential duty cannot sustain and requires to be set aside - as the enhancement of value, duty demand is set aside, the order of confiscation of goods as well as imposition of redemption fine and penalties cannot then sustain. - AT

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