Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC
Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC
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