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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

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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