Customs Officers Fail to Follow Section 17(4) & 17(5) Procedures, Pressuring Importer to Accept Higher Value.

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....Valuation of imported goods - In the facts and circumstances of this case there is failure on the part of the customs officer, by not following the laid down Customs procedure, particularly procedure of assessment as laid down. They have orally denied to pass an order of provisional assessment and have further used undue influence and have practically compelled the respondent importer to agree to dictates and agree for enhancement of the declared value, trying to giving total go by to the provisions of Section 17(4) read with 17(5) of the Act. - The respondent importer is entitled to consequential benefit - AT....