Under - valuation of imported goods - Adjudication of cases

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Full Text of the Document

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..... No. ADC / GB-3 / 96-Misc. dated 18.12.96 addressed to Director (Customs) regarding the powers of adjudicating authority in case of under valuation of imported goods. You have referred to Board's circular No. 8/95-Cus., dated 23.1.95 which provide that in case of under valuation of imported goods where the value declared declared is sought to be enhanced to above Rs. 10 lakhs, the adjudicatio....