Valuation of Imported goods - Inclusion of royalty in assessable ...
Royalty Included in Import Valuation; Importer Not Responsible for Proving Declared Value Isn't Transaction Value u/s 14.
November 30, 2015
Case Laws Customs AT
Valuation of Imported goods - Inclusion of royalty in assessable value of goods - because there are no such identical goods, the onus does not shift to the importer to prove that the declared value is not the transaction value u/s 14 - AT
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