Duty chargeable on quantity of goods received or invoice value – ...

Duty Charged on Invoice Value or Quantity Received; Invoice Prevails Without Proof of Lesser Payment or Shore Tank Receipt.

October 21, 2015

Case Laws     Customs     AT

Duty chargeable on quantity of goods received or invoice value – even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid by appellant would be correct value unless there is clear evidence that they have paid less amount or they have paid value/price for quantity received in shore tanks - AT

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