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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs Enhances Import Data Checks for Plastic and Resin Beads; Officers to Ensure Accurate Valuation and Descriptions.</h1> The Commissioner of Customs at Jawaharlal Nehru Custom House issued a standing order to improve data quality for assessing imports of plastic and resin beads. Following a valuation alert on suspected undervaluation, customs officers must carefully examine consignments, ensuring detailed descriptions of raw materials, bead types, and hardener proportions are declared in the Bill of Entry (BE). The value should reflect raw material costs, manufacturing expenses, profit margins, and aesthetic value. Officers must verify these details during assessment or examination, and any implementation difficulties should be reported to the Valuation Cell.