Erwan Bagja Erawan, Riswadi. Customs Valuation Disputes in Export-Import: Evaluating Objection and Appeal Procedures for Business Certainty . GIJLSS [Internet]. 2025 Nov. 20 [cited 2025 Nov. 22];3(3):1005-14. Available from: https://research.e-greenation.org/GIJLSS/article/view/591