CUSTOMS - SALE OF IMPORTED GOODS ON HIGH SEAS – DETERMINATION OF VALUE FOR ASSESSMENT - REG.

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..... 88 and to the various instructions issued by the Ministry on valuation of imported goods. In order to determination of the value in high seas sales, the relevant transaction should be the one that takes place on the high-seas and the last buyer shall be regarded as the importer. 2. As per the existing practice in Tuticorin Custom House, the "High-seas sales charges" declared by the original impo .....

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