Royalty Included in Import Valuation; Importer Not Responsible for Proving Declared Value Isn't Transaction Value u/s 14.

Valuation of Imported goods - Inclusion of royalty in assessable value of goods - because there are no such identical goods, the onus does not shift to the importer to prove that the declared value is not the transaction value u/s 14 - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X