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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Valuation of goods - merely because the importer and the foreign ...


Importers and Suppliers: Transaction Value Can't Be Rejected Due to Relationship Alone, Department Must Prove Price Discrepancy.

September 20, 2013

Case Laws     Customs     AT

Valuation of goods - merely because the importer and the foreign supplier are related persons, the transaction value cannot be rejected and the onus to prove that the declared price did not reflect true transaction value was always on the department - AT

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