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<h1>Customs Directed to Scrutinize Valuation of Imported Second-Hand Wind Turbines Under Section 28</h1> The circular addresses concerns regarding the under-invoicing of imported second-hand wind turbines, specifically obsolete wind generation equipment. It directs customs officials to carefully assess the valuation of these imports due to the likelihood of significant undervaluation. The customs field formations are instructed to conduct thorough evaluations and report any findings promptly to the relevant authorities for further action.