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Customs - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Transaction value of goods - as the invoice price at the ...


Invoice Price Accepted as Valid Transaction Value; No Revenue Authority Dispute or Market Price Deviation Found.

August 26, 2014

Case Laws     Customs     AT

Transaction value of goods - as the invoice price at the relevant time has not been disputed by the revenue that same is not correct as per prevailing market price during that time, the transaction value cannot be rejected. - AT

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