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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Reduction in value of goods in subsequent MoA – At time of ...


Appellant's failure to justify reduced price in MoA leads to confirmed demand for differential duty and interest.

October 10, 2015

Case Laws     Customs     AT

Reduction in value of goods in subsequent MoA – At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for reduction of price in subsequent MoA - demand of differential duty alongwith interest confirmed - AT

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