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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Valuation of imported goods - undervalued goods or not - ...

Customs

August 16, 2023

Valuation of imported goods - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this consignment was considered as contemporaneous import of identical goods in terms of Rule 4 of the Customs Valuation Rules, 2007. - there is no valid reason to reject the declared transaction value of the goods. - AT

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