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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