Valuation of imported goods - hydraulic pumps - rejection of ...
Customs Valuation Dispute: Non-contemporaneous Price Comparison Invalidates Demand on Hydraulic Pump Imports.
August 26, 2023
Case Laws Customs AT
Valuation of imported goods - hydraulic pumps - rejection of declared value - The impugned order has not offered any justification for acceptance of the compared imports as either ‘identical’ or ‘similar’ goods - It is also found that the prices used for comparison are not of contemporaneous relevance. - Demand set aside - AT
View Source