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Customs - Highlights / Catch Notes

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Valuation of goods - Rule 10A of the Customs Valuation Rules ...


Higher Price Justified for Duty Payment u/r 10A of Customs Valuation Rules 1988; Transaction Value Rejected.

May 29, 2015

Case Laws     Customs     AT

Valuation of goods - Rule 10A of the Customs Valuation Rules 1988 - higher price at which same goods were imported by contemporaries in the same vessel, was justified for payment of duty and transaction value has been correctly rejected. - AT

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