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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Levy of penalty - Valuation - guar gum was of food grade or not ...

Customs

April 22, 2023

Levy of penalty - Valuation - guar gum was of food grade or not - The impugned order is correct in rejecting the transaction value and re-determining the value based on the contemporaneous values of imports available in NIDB - Undisputedly, 2 Persons were involved in the mis-declarations and therefore, the impugned order is correct in imposing penalties on them. - AT

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