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 adjudication in s....