Imported Goods Valuation Dispute: Dual Invoices Issued, Correct Value Confirmed by Commercial Invoice and Proprietor's Statement.

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....Valuation of imported goods - two set of invoice - no justifiable reasons to show issuance of two separate invoices and has not established that commercial invoice was not the correct value of the imported goods and stands corroborated by the statement of Propritor which have not been retracted - correctly enhanced the assessable value....