Appellant Loses Right to Challenge Valuation After Mis-Declaration; Revenue's Valuation and Duty Stand Firm.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication remained unchallenged and duty is leviable thereon. - AT....