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Court Criticizes Arbitrary Rejection of Declared Values for Imported Beverages; Decision May Be Overturned.

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....Rejection of declared value - overvaluation of imported goods - ‘beverages/carbonated soft drinks - The two proceedings leading to this appeal before us is a pathetic display of arbitrariness and ignorance. Needless to say, it fails to meet the most basic requirement of law and deserves to be set aside - AT....