VALUATION (CUSTOMS) - HIGH SEA SALES - CLARIFICATIONS

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..... .N. No. 33, dated 4-3-1999, wherein it is provided that the relevant transaction for determination of the value in high seas sale should be one that takes place on the high seas and the last buyer shall be regarded as the importer. 2. As per existing practice in Mumbai Custom House, the "High-seas-sales-charges" declared by the original importer and the High-seas-sales-buyer are added in the de .....

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