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Customs - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Valuation of imported goods - PVC sheeting - rejection of ...

Customs

May 17, 2023

Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires adoption of the value of identical or similar imported goods sold in India as the base for computation of unit price. There is nothing on record to evidence that the market survey was confined, unarguably, to imported goods without which the re-determination thereof fails the test of law. - AT

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