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Customs Valuation under the Customs Act, 1962
Introduction The valuation of imported and exported goods forms the bedrock of customs administration in India. Under the Customs Act, 1962, the determination of accurate cu
Guide to Customs Duty Valuation under the Customs Act, 1962
Introduction Customs valuation constitutes the foundational framework upon which the entire edifice of customs duty assessment rests in India. The process of determining the accura
