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        Customs

        Valuation of imported goods - Higher values available on...

        Concerns Raised Over Arbitrary Customs Valuation of Imported Goods; Transparency Needed in NIDB/DGOV Data Process.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such as country of origin, quantity of the goods imported, produced by the same person who produced the goods being valued, quality of the goods i.e. characteristics, composition & like component material. Moreover, the NIDB data is not exhaustive in nature as it only depicts the value at which the goods are assessed but not whether such assessed value is proposed value by the importer or enhanced value buy the proper officer - the enhancement of value has been done arbitrarily. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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