Importer Not Liable for Under-Valuation Claims Without Proper Legal Methods and Proof, Despite Third-Party Emails.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - transaction value was enhanced on the basis of certain alleged emails of third party - under-valuation must be established through proper methods under the law and that burden cannot be shifted to the importer - AT....