CVD Assessment: Proper Valuation Must Be Raised Before Final Bills of Entry; Extended Period Not Applicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - before final assessment of Bills of Entry, they should have raised the question of proper valuation for assessment of CVD. Since they have not done so, the extended period cannot be invoked - AT....