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Customs - Highlights / Catch Notes

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Valuation - no import duty can be levied on the goods lost, ...


Import Duty Not Charged on Goods Lost, Pilfered, or Destroyed in Transit; Applies Only to Goods Received.

May 18, 2016

Case Laws     Customs     AT

Valuation - no import duty can be levied on the goods lost, pilfered or destroyed during transportation and it is the actual quantity received at the shore which would attract duty. - AT

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