Valuation of import - inclusion - The price paid by the ...

Payment for Drawings Under Contract MD 301 Not an "Obligation of Seller" in Import Valuation Context.

April 15, 2015

Case Laws Customs SC

Valuation of import - inclusion - The price paid by the appellant for drawings and technical documents forming the subject-matter of contract MD 301 can by no stretch of imagination fall within the meaning of “an obligation of the seller” to a third party. There was also no payment made as a condition of sale of imported goods as such - SC

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Valuation of import - inclusion - The price paid by the ...

Payment for Drawings Under Contract MD 301 Not an "Obligation of Seller" in Import Valuation Context.

April 15, 2015

Case Laws Customs SC

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