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Re-assessment of Imported Goods' Valuation Theoretical Without Proof of Import Conditions Breach: No Practical Impact.

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....Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT....

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Re-assessment of Imported Goods' Valuation Theoretical Without Proof of Import Conditions Breach: No Practical Impact.