Home / 
Import Valuation Must Use Lowest Contemporaneous Value, Not Highest, for Adjustments.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Valuation - enhancement of value - The value enhanced on the basis of the highest contemporaneous import cannot sustain - However, the same requires to be enhanced on the basis of the lowest value of such contemporaneous import....
TaxTMI
TaxTMI