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Customs - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Valuation - import of vessel - Benefit of exemption under ...


Exemption for Imported Vessel Under Notification No. 21/2002-Cus Upheld; Declared Value Stands Without Contrary Evidence.

January 19, 2015

Case Laws     Customs     AT

Valuation - import of vessel - Benefit of exemption under Notification No. 21/2002-Cus - value declared by the appellant in their bill of entry is really a transaction value and the same cannot be rejected without any supporting evidence - exemption cannot be denied - AT

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