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Appellants challenged rejection of declared value of imported poppy seeds from Turkey by customs authorities based on Turkish customs database and public ledger prices. Tribunal examined valuation rules, found rejection of declared value without authority, set aside confiscation, redemption fine and penalties. Impugned order unsustainable, appeal allowed.
Appellants challenged rejection of declared value of imported poppy seeds from Turkey by customs authorities based on Turkish customs database and public ledger prices. Tribunal examined valuation rules, found rejection of declared value without authority, set aside confiscation, redemption fine and penalties. Impugned order unsustainable, appeal allowed.
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