Imported Wooden Furniture Valuation Based on Proforma Invoice, Excess Weight Not Affecting Declared Value.

Valuation of imported goods - wooden furniture - noticing excess weight at the time of physical verification of the import by the Customs authorities could not in any manner change the transaction value disclosed in the proforma invoices, which has not been disputed by the Revenue. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X