Mauritius Tribunal directs disclosure of ‘secret comparables’ information for Customs Valuation purpose

May 28,2018

Mauritius Assessment Review Committee allows taxpayer’s appeal, holds that Revenue should provide unedited version of the 2 Bills of Entry [‘secret comparables’] used to uplift value of taxpayer’s imported washing powder under the Customs Act; Noting that taxpayer’s claim was in the nature of requirement for disclosure rather than one of admissibility stricto sensu of the edited documents, the Committee opines that&...


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