Import Valuation Must Comply with Section 14 & 17(5) of Customs Act for Transparency and Legal Compliance.

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....Valuation of imported goods - right to speaking order under Section 17(5) of the Customs Act - In spite of the admission on behalf of the importer, the Revenue is required to satisfy the requirements prescribed under Section 14 of the Customs Act read with Customs Valuation Rules before any enhancement of valuation - AT....