Rejection of value - Only in special circumstances ...

Customs Valuation Rules: Declared Value Rejection Allowed Only u/r 4(2) Conditions; Otherwise, Accept Transaction Value.

August 30, 2013

Case Laws Customs AT

Rejection of value - Only in special circumstances particularized in Rule 4(2) of the Customs Valuation Rules, 1988, valuation needs to be done under the Customs Valuation Rules. If these special circumstances are absent, it is mandatory for the Customs to accept the price actually paid or payable for the goods in the particular transaction - AT

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Rejection of value - Only in special circumstances ...

Customs Valuation Rules: Declared Value Rejection Allowed Only u/r 4(2) Conditions; Otherwise, Accept Transaction Value.

August 30, 2013

Case Laws Customs AT

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