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Customs - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Enhancement of declared FOB value - revenue cannot pick and ...


Revenue Authority Must Use Consistent Depreciation Method for FOB Value; Cannot Selectively Apply Different Methods for Parts.

March 13, 2014

Case Laws     Customs     AT

Enhancement of declared FOB value - revenue cannot pick and choose depreciation method in respect of some parts and adopt the Chartered Engineer’s assessed value in respect of some other parts/components - AT

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