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Customs - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Valuation - export of goods - When the department accepts the ...


Customs Department Must Accept BRC and Final Invoice as Credible When No Disputes on Received Amount Exist.

November 9, 2016

Case Laws     Customs     AT

Valuation - export of goods - When the department accepts the BRC, as well as the final invoice of the exporter and has no doubt or dispute that amount other than what was reflected in final invoice was not received by the latter, the BRC has to be given credibility and reliance - AT

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