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Customs - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Valuation - enhancing value based on computer printouts - import ...


Supreme Court Stresses Fair Chance for Importers to Challenge Customs Valuation Based on Non-Comparable Transactions.

September 1, 2014

Case Laws     Customs     SC

Valuation - enhancing value based on computer printouts - import of Cyanuric Chloride - A reasonable opportunity must be given to the appellant to demonstrate (if at all) that the transactions relied upon by the Revenue are not comparable transactions. - SC

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