Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Rejection of transaction value - There is no evidence of any contemporaneous imports of similar or identical goods nor is there any price available for similar goods - transaction value has to be accepted - AT
Rejection of transaction value - There is no evidence of any contemporaneous imports of similar or identical goods nor is there any price available for similar goods - transaction value has to be accepted - AT
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