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Customs - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

The transaction value has been enhanced under Rule 10(1)(c) of ...

Case Laws     Customs

May 15, 2013

The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no justification for addition of 10% of the value of the declared value. - AT

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