SC: Entry Bill of Subsequent Imported Goods to be Discarded if Undervalued to Previous Similar Goods - 18.03.2024

Supreme Court has held that the transaction value mentioned in the bills of entry can be discarded in case it is found that there are any imports of identical goods or similar goods at a higher price at around the same time or if the buyers and sellers are related to each other.

Tags : Supreme Court Entry Bill Imported Goods

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