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Customs - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Valuation of imported goods - NIDB data cannot be the basis to ...

Customs

June 5, 2023

Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that circumstances, the rejection of enhanced value by the ld. Commissioner (Appeals) in the impugned order is correct. - AT

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